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林业是人类赖以生存与发展的具有产业属性和生态功能的重要的社会公益性事业。发达的林业是国家富足、民族繁荣、社会文明的标志之一。为此,立法机关和政府有关部门已陆续发布了不少与森林资源资产管理有关的法律、法规或政策规章,主要有《森林法》、《关于国有森林资源资产管理督查实施办法(试行)》、《关于加强国有森林资源产权管理的通知》、《国有林场与苗圃财务会计制度(暂行)》、《农业会计制度》、《生物资产会计具体准则》等,从法律法规的高度,重视森林资源资产的管理。
Forestry is an important social welfare undertaking with industrial properties and ecological functions that human beings depend on for survival and development. Developed forestry is one of the hallmarks of a country that is affluent, prosperous and socially civilized. To this end, the legislature and relevant government departments have successively released many laws, regulations or policies and regulations related to the management of forest resources and assets, including the “Forest Law”, the “Measures for the Supervision and Administration of State-owned Forest Resources and Assets (Trial Implementation) ”,“ Notice on Strengthening the Management of Property Rights of State-owned Forest Resources ”,“ Financial Accounting System of State-owned Forest Farms and Nurseries (Interim) ”,“ Agricultural Accounting System ”and“ Specific Criteria for Accounting of Biological Assets ”. From the perspective of laws and regulations, Resource asset management.