林木资产的会计核算,是我国建立新的林业专业会计核算的一次偿试。近一二十年来,许多兄弟省、市、自治区的国营林场已经做了大量的探索,总结出很多的经验,为推动林木资产的会计核算,迈出了第一步。他们取得的成就,是值得学习和效仿的。对于如何搞好林木资产会计核算,我们的意见是: 一、确立林木资产核算的必要性在社会主义时期,社会物质生产还是按商品交换、价值规律的原则来组织社会再生产的,做为物质生产对象的林木生产,应该毫不例外地核算林木的价值(即林木资产价值),利用价值规律来组织生产,利用林木资产核算的价值为国家制定发展林 The accounting of forest assets is a reimbursement to establish a new accounting of forestry in our country. In the past decade and a half, many state-owned forest farms in sister provinces, municipalities and autonomous regions have done a great deal of exploration and summed up many experiences and taken the first step in promoting the accounting of forest assets. What they have achieved is worth learning and emulating. For how to improve the accounting of forest assets, our opinion is: First, the need to establish the accounting of forest assets In the socialist period, the material production of society or according to the principle of commodity exchange, the law of value to organize social reproduction, as a material production The forest tree production of the target should be the accounting of the value of forest trees (that is, the value of forest assets) without exception, the use of the law of value to organize production, the value of the use of forest assets accounting for the development of national development