Within worldwide, the only accounting norm available to tree asset of the forest asset is the biological asset norm presently.

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。

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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.

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。

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