关键词: 上市公司,森林资源资产,会计核算

Abstract: This paper analyzes the financial statements of the listed companies which have business involving forestry resource assets. It reveals the situation of possessing and utilizing the forestry resource assets in the listed companies, then analyzes the conditions and problems of accounting and information disclosure of forestry resource assets. Finally, this paper gives some suggestions to improve the accounting and information disclosure of forestry resource assets.

Key words: listed company; forestry resource asset; accounting