Forest assets occupies a large proportion of natural resources of our country, the traditional accounting measurement mode and not very reasonably reflect the objective truth value, which is the development of forestry economy is very unfavorable. So a new measurement model- fair value on the surface of forest assets has a importnt practical significance.%林木资产占我国自然资源的很大比重，传统的会计计量模式并不能十分合理地反映其真实客观的价值，这对林业经济的发展是很不利的，因此一种新的计量模式———公允价值在林木资产方面的运用具有很重要的现实意义。
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