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一、建立林木资产会计核算体系是实施森林资源资产化管理的基础工作(一)林木资产是森林资源资产的重要组成部分森林资源资产包括林地资产、林木资产、林中动植物资产和森林景观资产。从实物形态看:林地是林木赖以生存和发展的基础;而林木生长越好,林分结构越复杂,林中动
First, the establishment of forest assets accounting system is the basis for the implementation of asset management of forest resources (a) forest assets are an important part of forest resources assets Forest resources assets include forest land assets, forest assets, forest plant and animal assets and forest landscape assets . From the physical form: Woodland is the basis for the survival and development of forest trees; and the better the tree growth, the more complicated the structure of the forest,