营林生产是林业生产的一个重要组成部分,林业企业在从事营林生产时,要耗费大量的人力、物力和财力。但长期以来,这部分耗费在林业会计中一直没有得到连续的、正确的记录和反映,营林生产没有严格的、科学的核算制度。如何将营林生产正式纳入林业会计核算体系,目前还没有一个统一的办法。本文拟从会计核算的角度出发,就林 Forest production is an important part of forestry production. When forestry enterprises engage in forest production, they have to spend a lot of manpower, material and financial resources. However, for a long time, this part of the expenditure has not been continuously and correctly recorded and reflected in forestry accounting. There is no strict and scientific accounting system in forest management. How to formally integrate the production of forest management into the forestry accounting system, there is not a unified approach. This article intends from the accounting point of view, the forest