由财政部颁发并于1995年1月1日执行的《国有林场与苗圃财务会计制度》,由于当时的环境条件和认识水平有限,仍属于“核算会计”型。它以核算“历史营林成本”为主,且范围仅限“林木资产”。这很快证明存在着一些不足之处,不能适应我国社会主义市场经济体制对林业发展的要求。不少国有林场、苗圃根本没有按制度核算,其会计 The “State-owned Forest Farm and Nursery Financial Accounting System” issued by the Ministry of Finance and implemented on January 1, 1995 still belongs to the “accounting and accounting” type due to the limited environmental conditions and knowledge at the time. It is mainly accounting “historical cost of forest ”, and the scope is limited to “forest assets ”. This soon proved that there were some shortcomings that could not be met by the requirements of our socialist market economic system for forestry development. Many state-owned forest farms, nurseries did not according to the system accounting, accounting