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.
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