| 森林资源资产会计核算研究综述 |
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| 引用本文： | 刘鸣镝,杨旭东. 森林资源资产会计核算研究综述[J]. 北京林业大学学报(社会科学版), 2002, 1(1): 67-72. DOI: 10.3969/j.issn.1671-6116.2002.01.013 |
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| 作者姓名： | 刘鸣镝 杨旭东 |
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| 作者单位： | 1. 北京林业大学经济管理学院;2. 国家林业局 |
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| 摘 要： | 森林资源资产会计核算是资源资产化管理的重要内容.通过总结国内外森林资源资产会计核算的相关研究情况及我国存在的问题,为进一步开展该方面的探讨提供条件和根据.
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| 关 键 词： | 会计核算 森林资源资产 |
| 文章编号： | 1671-6116(2002)-01-0067-06 |
| 修稿时间： | 2002-01-15 |
Review on Accounting Study of Forest Resource Assets |
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| Liu Mingdi ,Yang Xudong .College of Economics and Management,Beijing Forestry University,,P.R.China, .State Forestry Administrtion,,P.R.China. Review on Accounting Study of Forest Resource Assets[J]. Journal of Beijing Forestry University Social Sciences, 2002, 1(1): 67-72. DOI: 10.3969/j.issn.1671-6116.2002.01.013 |
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| Authors: | Liu Mingdi Yang Xudong .College of Economics Management Beijing Forestry University P.R.China .State Forestry Administrtion P.R.China |
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| Affiliation: | Liu Mingdi 1,Yang Xudong 21.College of Economics and Management,Beijing Forestry University,100083,P.R.China, 2.State Forestry Administrtion,100714,P.R.China |
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| Abstract: | Business accounting of forest resource assets is the important content of the management of forest resource capitalization. Through a review of relative studies on business accounting of forest resource assets in the world and its problems occurred in China, the paper builds up a foundation for further study on the subject. |
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| Keywords: | accounting forest resource assets |
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