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一、林木资本核算的意义所谓林木资本，是指林业企业实际收到投资人投入林木再生产经营的资本。林业企业拥有的现存入工林和天然林应按实际成本水平估价入帐，形成林木资本。国家或其他所有者出资新增加的林木资产应当增加林木资本。林木是林业企业的主要经营对象，也是林业企?
First, the significance of forest capital accounting The so-called forest capital, refers to the forestry enterprises actually received investors to invest in forest reproduction of capital. The existing afforestation and natural forests owned by forestry enterprises should be accounted at the actual cost level to form the forest capital. The newly increased forest assets owned by the state or other owners should increase the forest capital. Forest is the main business of forestry enterprises, but also forestry enterprises?