摘要
从会计要素的角度论述了森林资源的资产属性及其成为会计核算对象的条件。提出当森林资源的价值可以用货币计量并能为某利益主体所拥有时。则具备资产属性的观点；分析了我国开展森林资源资产会计核算存在的观念误区。提出了森林资源资产会计核算的总体思路和应注意的几个关键问题。
The authors give analysis to the capital attribute of the forest resource from the angle of the accounting, and put forward reasonable point of view about the value of the forest resource. They also give analysis to the misunderstanding in the current accounting system of forest resource in China and point several key issues that we must pay attention to.
出处
《绿色中国（理论版）》
CSSCI
北大核心
2004年第09M期29-31,共3页
Green China
