学术
国际标准刊号：ISSN 1001-4241
国内统一刊号：CN 11-3177
摘 要:
林地是森林资源的最重要组成部分，是开展林业生产的基础。无论是在微观的会计核算领域还是在宏观的国民经济核算体系中，林地都尚未作为一种资产或资源进行核算。文中尝试构建了一套微观的林地会计核算模式，并进一步讨论了将林地纳入国民经济核算体系的思路与做法。[著者文摘]
文章出处:
《世界林业研究》-2008年21卷1期 -76-80页
World Forestry Research
栏目信息:
分 类 号:
文献标识码:
A
文章编号:
1001-4241（2008）01-0076-05
[参考文献]
Establishment of Forest Land Accounting System and Making It Join into Governmental Macro-accounting
Zeng Huafeng, Qiao Yongping （ 1 College of Economics and Management, Nanjing Forestry University, Nanjing 210037,China;2 College of Humanities and Social Sciences, Nanjing Forestry University,Nanjing 210037, China）
Abstract:
Forestry land is the most important part of forest resources and also the base of forest production. Whether in national accounting system or in enterprisesmicro-accounting forestry land hasn＇t appear as an asset or resource. This paper tries to estabilish a micro-forest land-accounting Pattern, and tries to make it join in national accounting system.[著者文摘]
Key words:
forest land, accounting, national accounting system
收稿日期: 2007-05-25
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