中文摘要：

首先归纳分析了林木资产的内涵与价值构成情况，在此基础上总结了国际组织和世界主要国家关于林木资产会计准则和林木资产会计核算的研究进展概况，特别突出了关于林木资产的会计确认、计量和信息披露方面的情况；最后指出了现有研究在林木资产会计核算中关于研究范围、研究内容、研究角度、研究方法和研究理论基础等方面所存在的主要问题。

英文摘要：

Firstly analyzes the meaning of forest assets and their composition of value. Secondly sum- marizes the accounting research of forest asset and the accounting Standards in major nation and inter- national organizations, with particular emphasis on the accounting recognition, measurement and in- formation disclosure of forest assets. Finally point out that they exist some problems in the research scope, research content, research perspective, research methodological and theory etc.