论文研究了森林资产的计价问题。
森林资产评估是实行森林资产化管理的关键问题。
Forest asset appraisal is a key to put forest asset management into practice.
如何运用价值量指标来计算森林资产的价值，一直引起人们的争议。
How to evaluate forest asset by means of value index has always been disputed.
二是《国际会计准则第41号——农业》有关规定为森林资产价值核算指明了方向；
The other is 《the No. 41 of international accountant standard - agriculture》that its related rules point out the direction for the checking of forest asset value ;
森林是一种具有价值的自然资源，森林的货币收获量是森林资源实物量和森林资产价值的货币表现。
Forest is a valuable nature resource. Currency of forest yield is the currency expressed total of forest resource matters and forest asset value.
布雷顿森林体系崩溃以降，巨大的资产泡沫也已形成，金融部门快速扩张，消费者债务呈快速增长。
The period since the Bretton Woods system fell apart has also seen enormous bubbles in asset markets, a huge expansion of the financial sector and a rapid rise in consumer debt.
森林资源资产的经营过程是一个资金投入产出增值循环的过程。
Operation of forest resource assets is a value added process, which involves funds input and output.
建立森林资源资产产权制度的动态评价体系。
Lastly, the dynamic appraisement system of forest resource assets property rights should be set up as soon as possible.
第二部分简述了森林环境资产评价的目的和意义。
In the second section, describes the goal and significance of forest environmental asset evaluation.
条件价值法是森林景观资产评估的首要方法。
CVM is the main method of forest landscape asset evaluation.
在森林资源资产评估的研究过程中，注重理论联系实际，保证评估的可操作性和可行性。
During the study process of forest resources and assets, those theories have to be incorporated with practices to guarantee the practicability and viability of the assessment.
对森林资源资产抵押贷款的理论特征和实践意义进行规范研究。
The theoretic characteristic & practical significance for financing based on pledge of forest resources assets were discussed.
森林是陆地生态系统的主体，是国家的重要资源和资产。
Forest is the main body of earth ecosystem and the important national resource and assets.
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.
除了企业需要碳信用额，很多森林所有者也来到交易所，希望用他们的绿色资产来做生意。
Aside from companies asking for carbon credits, many forest owners have also approached the Exchange, in the hope of doing business with their green assets.
建立上海城市森林资源资产评估体系，促进林地使用权流转。
Urban forest resources and assets assessment system should be established so as to promote the attorney of woodland usufruct.
良好的森林资源资产状况是林业发达、国家富足、民族繁荣、社会文明的标志之一。
Good forest resource capital condition reflects the developing level of a country's forest industry, the prosperity of the country, the nation's prospect, and the civilization of the society.
建立森林资源资产补偿机制；
Sixthly, the compensation system of forest resource assets should ke established.
最后，本文还将把人工神经网络建立的林分密度模型用于森林资源资产评估，进行生长收获的预估。
At last, this paper will also apply the stand density model established with artificial neural network in asset assessment of forest resources and the estimation of growth and harvest.
本文详细论述了森林资源资产的概念、特点及评估的基本方法，并提出当前森林资源资产评估中存在的问题。
This paper states concept, characteristic and base evaluating method of forest resource capital. It also puts forward the problems in evaluation of forest resource capital.
国有森林资源资产运营效益评价是对国有森林资源资产运营结果的检验，也是对国有森林资源资产运营过程调控的依据。
The evaluation of operating benefit for national forest resource asset is the test of its operating result, it is also the basis to control the operating process.
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.
为了对森林资源实行资产化管理，更有效地利用和保护森林资源，必须考虑林地价值的量化问题。林地价值是一种较特殊的土地价值。
In order to performance capitalized management to forest resources and utilize them more effectively, the question of counting the value of forest lands must be concerned.
森林资源资产化管理是将森林立木资产计入木材产品成本，形成比较完整的林木资产管理体系。
The assets management of forest resources that is to reckon standing asset in the products cost of wood, and then form a relatively integrated management system for forest-tree.
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.
用所设计的指标体系对某林场森林资源资产经营情况进行了分析评价。
The quota system that designs with place is right management circumstance of assets of natural resources of forest of some forestry centre undertook analytic evaluating.
并基于该指标体系对森林资源进行资产实物量分类，得出森林资源资产实物量的分类表以及分类的树状结构图。
Basing on the index system this article gets the classification table and framework chart of the forest asset practicality.
林地是森林的载体，是获取林业物质财富的源泉，是森林资源资产的组成部分。
The forestland is carrier of the forest, the fountainhead to gain the forestry material wealth, the important constituent of the forest asset.
本文在分析在森林资源资产评估一些主要政策法规之后，指出了当前森林资源资产评估管理存在的问题。
The laws and policies of forest appraisal are analyzed, and then the deficiencies of today's forest resource assets appraisal management are pointed out.
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.
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