| 林地核算模式构建及纳入国民经济核算体系的思考 |
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| 引用本文： | 曾华锋,乔永平.林地核算模式构建及纳入国民经济核算体系的思考[J].世界林业研究,2008,21(1):76-80. |
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| 作者姓名： | 曾华锋 乔永平 |
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| 作者单位： | 1.南京林业大学经济管理学院, 南京 210037 |
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| 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。
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| 关 键 词： | 林地 核算 国民经济核算体系 |
| 文章编号： | 1001-4241（2008）01-0076-05 |
| 收稿时间： | 2007-05-25 |
| 修稿时间： | 2007年5月25日 |
Establishment of Forest Land Accounting System and Making It Join into Governmental Macro-accounting |
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| Zeng Huafeng and Qiao Yongping.Establishment of Forest Land Accounting System and Making It Join into Governmental Macro-accounting[J].World Forestry Research,2008,21(1):76-80. |
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| Authors: | Zeng Huafeng and Qiao Yongping |
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| Affiliation: | 1.College of Economics and Managem ent, Nanjing Forestry University, Nanjing 210037, China2.College of Humanities and Social Sciences, Nanjing Forestry University, Nanjing 210037, China |
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| 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. |
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| Keywords: | forest land accounting national accounting system |
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