森工企业实行模拟利润,是实行林木生产商品化改革的配套措施,实行模拟利润就是把木材销售利润进行分解,分采伐、运输、贮木场生产三个阶段进行作价.将木材生产三个工序的产品转移,按内部三段的结算价格结算,各木材生产单位按收支比较,自计盈亏.这样森工企业实行模拟利润后,则把利润核算工作下放到基层单位即对已上林场、经营所生产的木材,下达模拟利润指标,并以此做为同基层签订经济责任状的一项重要内容.它是衡量基层成绩大小的标志.为此森工企业实行模拟利润应着重解决以下几方面问题: The simulated profits of forest industry enterprises are the supporting measures for the implementation of the commercialization reform of forest production. The simulation of profit is to decompose the profits of timber sales, and the price is divided into three stages of harvesting, transportation, and storage of lumberyard production. The three processes of timber production The product transfer is settled according to the settlement price of the internal three segments. The timber production units compare their revenues and expenditures and calculate their own profit and loss. After the forest industry enterprises implement the simulated profits, the profit calculation work is devolved to the grass-roots units, which are already on the forest farms. The management of the production of wood, the release of simulated profit indicators, and as an important part of the signing of economic responsibility with the grass-roots level. It is a measure of the size of the grass-roots performance. This forest industry enterprises to implement simulated profits should focus on the following solutions Aspect issues: