森林资源资产化的会计学思考  

Accounting Considerations on Forestry Resources Asset-like

作　　者：王天东[1] 周少舟[2] 

机构地区：[1]浙江林学院经济管理学院,浙江临安31130 [2]国家林业局经济发展研究中心,北京100714

出　　处：《林业经济问题》2007年第3期265-267,共3页Issues of Forestry Economics

摘　　要：从会计学角度阐述了森林资源与森林资源资产、森林资源资产化管理与森林资源资产管理等概念,分析了森林资源资产化过程中的森林资源会计确认和会计计量的问题,并对森林资源会计确认和森林资源会计计量问题解决方案进行深入的思考。From the accounting point of view, elaborated the concept about the forest resources and the forest resources assets, the forest resources asset-like management and forest resources asset management, analyzed the question which the forest resources accounting recognition and measurement in the forest resources asset-like process, and considered thoroughly solution about these questions.

关 键 词：森林资源 资源资产化 会计学思考 

分 类 号：F307.226[经济管理—产业经济]