通过介绍新会计准则对于林木资产资本化处理的规定,依据林业企业生产的技术规程,结合营林生产实际,对林木资产资本化的范围和时间进行分析探讨,提出现行会计准则下该资本化处理存在的问题及改进建议。 By introducing the new Accounting Standards for the capitalization of forest assets, according to the technical regulations of forestry enterprises, combined with the actual production of forest, the scope and time of capitalization of forest assets are analyzed and discussed, and the capitalization under current accounting standards Existing problems and suggestions for improvement.