This article analyzes the basic situations of forestry investment capital source and utilization through inspecting the data about Liaoning province forestry investment during the years 1986-2005,in order to provide the related policy suggestion for improving forestry investment.

Taking Shandong province as researching sample,it summaries the proportion and its variety of different investment channel in agroforestry investment.

The paper makes an overview of the status of forest investment in China,pointing out that the most important issue of the forestry investment reform system at this stage is to continue to increase social welfare as- pects of forestry investments,and reduce the forestry industry as the nature of the involvement of investment ac- tivities,encourage social mobilization for multiple industries.

The study shows that investment options and yields are increasing functions of time,and when the option equals the yield,the investment opportunity cost is the least,which is the appropriate time for the enterprise investment.

Equity Investment and Fair Value Accounting:Empirical Study on the Value Relevance

Analyze the taxation influence of new accounting standards on long-term equity investment accounting; investigate the tax planning thoughts under new standards and current tax law that are helpful for related enterprises to regulate accounting and legally save the income tax.

As investment activities increase and investment types diversify in China, equity investment is expected to undergo a greater development.