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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目前，针对会计计量属性的研究大多是针对某一会计要素或者针对某一会计计量属性。

At present, the studies on the accounting measurement attributes were mostly focus on a certain accounting element, or focus on an accounting measurement attributes.

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