| Because of no matter whether are government organs or the business enterprises about the fores, the management about forest resources consistently are all only managing its scope, area, and the cumulation quantities of woods, and namely which manages the practicalities and amounts of forest, but the management about the value of forest is very little ,especially for evenhanded value. With the development and perfection of market economy , the management about the value of forest resources becomes an outstanding problem in the forest development . For the sake of the development of the forestry business and the blossm of the forestry business enterprises, the value of the forest resources is urgently demanded for management.Abroad, such as the United States, Japan, Finland, Soviets etc. these countries have once valuated and analysed the value of forest wood and wood' s by-product and ecosystem environment value of the forest wood .But in China, for the research of management of forest resources value, involve not much now. For example, the high schools of some finance and economics once made some studies regarding" green accountancy"," environment accountancy" as the topic, but because they couldn' t find out a real fit method( worth a method of evenhanded ) of the accountancy of forest resources, therefore the study could not obtain anybreakthrough. At the management and the undertaking departments, they also continuously carried out some fragmentary researches about the evaluating and accounting etc. of the forest resources in recent years. This thesis is on the basis of above contents, and further more study the forest resources evaluating and the accounting method according to the related theories and the latest rules law and regulation, the thesis points out that the evaluting of forest resources value is the precondition and basis of accounting. Under some special circumstances, accounting is the basis of re-evaluating of forest resources. The accounting of forest resources value is the core of management of forest resources value , and then explain and analyse an viewpoint that making good use of it is the aim of management.This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value; the first part, discussing the basic theories of the evaluation of forest asset value and its checking , and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods :namenly marketing method, income method and cost method;The other is 《the No. 41 of international accountant standard - agriculture》 that its related rules point out the direction for the checking of forest asset value ; The second part, primarily discussing the four kinds of forest asset:Namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ;The four part, taking the example of Shifang forestry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior-economic effection. In addition, the thesis take the example of forest resource evaluating and accounting about the station;The fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems andcarry out the foreground of it.Because of the study of forest resources management, at present it is still an all new thesis in our country. Therefore there are no systematic theories for reference . So, under the condition of this things, although the researhing and studying task has some novelty , and there must be some lacks and even wrong. The author expects that the experts and teachers give me some criticisns an...
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