我国的森林资产是从未入账的资产,有关它的确认与计量模式、计价方法以及特殊性等深层次问题都亟待解决。本文从森林资产的特殊性出发,分析森林资产的特殊性对其价值确认与计量的影响,以便为我国制定相关制度和准则,提供一些有益的借鉴。一、森林资源与森林资产森林资源是以林 Our country’s forest assets are assets that have never been accounted for, and deep-seated problems such as its confirmation and measurement mode, pricing method and particularity are all urgent problems to be solved. Based on the particularity of forest assets, this article analyzes the influence of the particularity of forest assets on its value confirmation and measurement in order to provide some useful references for our country to formulate relevant systems and guidelines. First, forest resources and forest resources Forest resources are forest