| 森林种质资源资产的会计计量 |
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| 引用本文： | 刘莉,田国双.森林种质资源资产的会计计量[J].林业经济,2012(4):47-50,96. |
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| 作者姓名： | 刘莉 田国双 |
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| 作者单位： | 东北林业大学经济管理学院 |
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| 摘 要： | 以保护森林种质资源天然基因库为目的,结合中国市场经济发展的要求,首先进行种质资源的界定,侧重在微观层次上从定量角度,运用会计学的方法对森林种质资源问题进行分析,为制定环境政策和加强种质资源管理提供决策依据。
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| 关 键 词： | 森林 种质资源 会计计量 |
Forest Assets Accounting Measurement of Germplasm Resources |
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| Liu Li Tian Guoshuang.Forest Assets Accounting Measurement of Germplasm Resources[J].Forestry Economics,2012(4):47-50,96. |
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| Authors: | Liu Li Tian Guoshuang |
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| Institution: | Liu Li Tian Guoshuang(College of Economics and Management,Northeast Forestry University,Harbin 150040) |
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| Abstract: | In order to protect the forest germplasm resources,combined with the requirements of the development of China’s market economy,this paper focuses on the analysis of forest germplasm resources by use of the quantita tive methods of accounting from the micro level,and provides the basis for decision-making of makeing environ mental policy and strengthening the germplasm resources management. |
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| Keywords: | forest germplasm resource accounting measurement |
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