中文摘要：

在对林木资产的涵义进行界定的基础上，分析指出林木资产具有增值的双重性、产权的不完整性、分类界限的模糊性和效益的综合性等特点，以及这些特点对于林木资产会计信息披露的要求。就中国上市公司林木资产会计信息披露提出建议：以“林木资产”项目整体列报于资产负债表的非流动资产部分，明确林木资产风险与管理措施信息的披露，进一步明确林木资产确认的具体分类标准，弓l导上市公司加强对林木资产生态效益和社会效益信息的披露。

英文摘要：

On the basis of defining the connotation of forest assets, Analyzed and pointed out forest assets have the following characteristics： dual nature of value-added, fuzziness of classification boundaries, incompleteness of prop- erty, comprehensive of effectiveness, and its disclosure requirements for forest assets accounting information. Finally, put forward the following suggestions： clearly defined information disclosure about the forest asset risks and it＇s management measures, further clarify specific classification criteria of forest assets, forest assets should be indepen- dent from the existing biological assets, which ＂forest assets ＂project as a whole reported in non-current assets part of the balance sheet, guide listed companies to strengthen information disclosure about ecology and social benefits of forest assets.