会计信息应具备可靠性、相关性及充分披露等信息质量特征。通过分析2008~2011年28家林业上市公司森林资源资产会计信息披露存在的问题,提出完善林业企业森林资源资产会计信息披露的对策建议,以确保客观、公允地提供对林业企业各利益相关者决策有用的会计信息。 Accounting information should be reliable, relevant and fully disclosed information quality characteristics. By analyzing the problems existing in accounting information disclosure of forest resources assets in 28 forestry listed companies from 2008 to 2011, this paper puts forward some countermeasures and suggestions to improve the accounting information disclosure of forest resources assets in forestry enterprises so as to ensure the objective and fair decision-making for various stakeholders in forestry enterprises Useful accounting information.