| 中国森林资源资产化核算研究 |
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| 引用本文： | 宫俊梅.中国森林资源资产化核算研究[J].长春师范学院学报,2009(8). |
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| 作者姓名： | 宫俊梅 |
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| 作者单位： | 长春师范学院经济学院; |
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| 摘 要： | 基于产权理论的森林资源资产化管理研究已成为现在理论和实务界关注的热点,同时也是我国急待解决的问题。本文对我国森林资源资产化的核算原则、计量基础和具体的成本核算内容作了详细的探讨。
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| 关 键 词： | 林权制度改革 林木资产 核算 |
Study on Chinese Forest Resources Assets Accounting |
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| GONG Jun-mei.Study on Chinese Forest Resources Assets Accounting[J].Journal of Changchun Teachers College,2009(8). |
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| Authors: | GONG Jun-mei |
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| Institution: | GONG Jun-mei (Economics School of Changchun Normal University,Changchun 130032,China) |
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| Abstract: | Forest resources asset management research based on the theory of property rights has now become the focus of attention in theory and practice fields,but also China's most pressing problem.This article discussed the accounting principle,measurement basis and the concrete content of cost accounting in detail. |
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| Keywords: | reform of forestry property right system forest assets accounting |
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