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一、加强林业企业森林资产损失管理的必要性森林资产是以森林资源为物质内容的财产。森林资产损失就是作为资产的森林资源被毁坏,而导致其价值的减少。森林资产作为林业企业的主要资产和林业企业生产的物质基础,加强对它的损失管理非常必要。一是林业企业再生产规律的客观要求。首先,林业企业再生产是商品生产,受价值规律所支配。商品的价值量由社会必要劳动时间所决定,商品交换要以价值量为基础,实行等价交换。商品生产者在生产商品过程
First, the need to strengthen the management of forestry enterprises forest assets loss Forest assets is the forest resources as the material content of the property. The loss of forest assets is the destruction of forest resources as assets, which leads to the decrease of their value. As the main asset of forestry enterprises and the material foundation of forestry enterprises, it is necessary to strengthen the management of losses caused by them. First, the objective law of reproduction of forestry enterprises. First of all, the reproduction of forestry enterprises is the production of commodities, dominated by the law of value. The value of the commodity is determined by the socially necessary working time, and the exchange of commodities must be based on the value of value and be subject to the exchange of equivalents. Commodity producers in the process of producing goods