按照林业体制改革总纲结合当前林业企事业核算的管理要求，对林木资产核算实行分类经营、分类管理的指导思想，其要点简述如下：一、林木资产价值形成的基本要素1．树种：林水资产价值的主体，由于生产周期和材质差异，不同树种的个体价值差别较大。2．林地：土地是潜在的经济? In accordance with the general outline of the forestry system reform combined with the current management requirements of forestry enterprises accounting, forest asset accounting classification management, classification management guidelines, the key points are as follows: First, the basic elements of forest asset value formation 1. Tree species: The main body of the value of forest water assets, due to differences in production cycle and material, different species of individuals vary widely in value. 2. Woodland: Is Land Potential Economy?