在介绍国内外林地资产会计核算的历史背景基础上,阐述了林地和林地资产的概念和特征,对林地资产的确认和计量进行了理论思考。指出如下观点:林地资产应确认为不动产的固定资产,林地使用权转让应确认为无形资产,林地资产的计量模式应选择名义货币作为计量单位,历史成本或公允价值应作为其计量基础。 Based on the introduction of the historical background of the accounting of forestland assets at home and abroad, this paper elaborates the concepts and characteristics of forestland and forestland assets, and makes theoretical considerations on the recognition and measurement of forestland assets. The following points are pointed out: The forest land assets should be recognized as fixed assets of real estate. The transfer of forest land use rights should be recognized as intangible assets. The measurement of forest land assets should be made in nominal currency as the measurement unit. Historical cost or fair value should be used as the basis of measurement.