随着人们对森林资源管理理念认识的逐步加深,森林资源资产化管理越来越深入人心,大家开始把目光放在林木资源的经济化管理上面,力求让林木资产获得最大经济利益的同时,也能够发挥其改善生态环境的作用。人们一直以来普遍关注消耗性的林木资产的管理,而对于生产性林木资产却少有关注,这使得其会计核算体系和账务处理方面相对而言较为落后。因此研究生产性林木资产的特殊性及其主要账务的处理有着重要的现实意义。 With the gradual deepening of people’s understanding of the concept of forest resources management, asset management of forest resources has become more and more popular, people began to look at the economic management of forest resources, and strive to maximize the economic benefits of forest assets Can play its role in improving the ecological environment. People have always paid much attention to the management of consumptive forest assets and paid little attention to productive forest assets, which makes their accounting system and accounting treatment relatively backward. Therefore, it is of great practical significance to study the particularity of productive forest assets and the treatment of its major accounts.