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在建立社会主义市场经济体制过程中,必须针对林业自身特点,建立相应的经济管理体制。南方集体林区小农经营的格局日显其不可克服的多种弊端,随着社会主义市场经济的发育,山林联营、股份合作制或股份林场逐渐兴起。森林资源资产化管理是适应社会主义市场经济发展的必然,理论上需要研究森林资源的分类及其属性;多效益特性与资产属性间的关系;商品转化;资产化管理与客观调控等问题。实践上需研究森林资源资产化管理现范;资产界定;资产评估;资产会计、审计等系列问题和办法。
In the process of establishing a socialist market economic system, we must establish a corresponding economic management system in light of its own characteristics. As the pattern of small-scale peasant management in the southern collective forest area shows its insurmountable drawbacks, with the development of the socialist market economy, the afforestation, joint-stock cooperative system or the stock forest field have been gradually emerging. Assets management of forest resources is to adapt to the inevitable development of socialist market economy, in theory, the need to study the classification of forest resources and their attributes; multi-benefit characteristics and the relationship between asset attributes; commodity conversion; asset management and objective control and other issues. In practice, it is necessary to study the current asset management of forest resources; the definition of assets; the assessment of assets; the problems and measures of asset accounting and auditing.