CAJ | 학술논문

会计信息应具备可靠性、相关性及充分披露等信息质量特征。通过分析2008～2011年28家林业上市公司森林资源资产会计信息披露存在的问题，提出完善林业企业森林资源资产会计信息披露的对策建议，以确保客观、公允地提供对林业企业各利益相关者决策有用的会计信息。
회계신식응구비가고성、상관성급충분피로등신식질량특정。통과분석2008～2011년28가임업상시공사삼림자원자산회계신식피로존재적문제，제출완선임업기업삼림자원자산회계신식피로적대책건의，이학보객관、공윤지제공대임업기업각이익상관자결책유용적회계신식。
Accounting information must have the quality characteristic, such as reliability, relativity and flail disclo- sure. After analyzing the Forest Resource Assets accounting information disclosure issues of 28 listed forestry compa- nies from 2008 to 2011, this paper proposed some suggestion to improve the Forest Resource Assets accounting in- formation disclosure in forestry enterprises, so they can objectively and fairly provide useful accounting information to the forestry enterprises ＇ related decision makers.