森林资源资产会计核算是资源资产化管理的重要内容。
Business accounting of forest resource assets is the important content of the management of forest resource capitalization.
目前世界范围内仅对森林资源资产中林木资产的会计核算有适用的会计准则，即生物资产准则。
Within worldwide, the only accounting norm available to tree asset of the forest asset is the biological asset norm presently.
而森林资源资产会计核算又是森林资源资产化管理的主体。
And the accounting for the forest resources assets is the main part of the management of the forest resources assets.
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；
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.
林木资产计价入账方法的选择是森林资源资产会计核算的重要问题之一。
How to select proper valuation method for forest assets is a very important question.
林木资产计价入账方法的选择是森林资源资产会计核算的重要问题之一。
How to select proper valuation method for forest assets is a very important question.
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