As the research on sustainable development goes further and further and the conception of sustainable development goes deep into people's mind, the society paid more and more attention to the economical ecological and social benefits of forestry. This prompted the transformation of forestry form the traditional developing mode to the modern developing mode. The management of the forest resources assets is an established forest resources management system that adapts to socialistic market economy and the current situation of China, based on the market economical feature of the forest resources ?sustainable development, considering the characteristics of forest resources and the rules of the forestry itself. And the accounting for the forest resources assets is the main part of the management of the forest resources assets.In order to regulate the accounting for the forest resources assets and to offer the accounting information factually and completely, the author carried out a research on assets accounting of forest resources for enterprises in this dissertation, according to the Accounting law of the PRC . the Forest law of PRC, Accounting system for enterprises and other corresponding laws and regulations.This dissertation is divided into the following 4 sections in the concrete:Section 1 is the introduction part of the research. Section 2 is the theoretical part of the research. It consists of 4 chapters, including the property right precondition of the accounting for the forest resources assets, the basic theory of accounting, the confirmation and computation of the accounting of the forest resources assets. In chapter 3 when discussing the property right precondition of the assets accounting, the author pointed out that the accounting for the forest resources assets makes sense, only when the accounting main body has got a perspicuous property right; so to speak the perspicuity relation of property right is the very precondition for the fulfillment of accounting. In chapter 4, when discussing the basic theoretical research on theaccounting for the forest resources assets, the author mainly discussed the accounting assumptions and principles for the accounting for the forest resources assets. This part is the theoretical foundation for the fulfillment of accounting. In chapter 5, when discussing the confirmation of the forest resources assets, the author discussed the basic theory of assets confirmation, the general introduction of the forest resources, confirmation of the forest resources assets and so on. In chapter 6 the author discussed the computation of the forest resources assets. With the theoretical preparation in Section 2, the author laid a firm foundation for construction of the computation methods system of the forest resources assets. Section 3 is the part discussing the concrete computation methods of forest resources assets. This section is the core section of this dissertation, which consists of 4 parts, including the accounting of woodland resources assets, the accounting of the commercial woods assets, the accounting of the public woods assets, the information release of accounting for the forest resources assets and so on. In chapter 7, concerning the accounting of woodland assets, the author pointed out that when making the assets computation we should confirm the accounting items, the contents of the woodland assets cost, the problems of the distribution and selling of the woodland property rights, the accounting disposal of the woodland assets and so on. In chapter 8 the author mainly discussed the corresponding problems of accounting of woodland assets. The author introduced the computation of the forest wood assets cost, the computation of the production cost of the wooden products, the evaluation of the forest wood assets, and addressed the account setting for the accounting of the forest and wood assets, the computation of the consumptive forest and wood assets, the computation of the productive forest and wood assets, and the computation of the mutual conversion from consumpti