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.
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