为改革传统的采育分离、重采轻育的林业会计核算办法,将林木资产纳入林业会计核算体系,建立符合林业生产经营特点的、采育有机结合的林业会计核算办法,以提供反映林木资产投入产出的经营状况的会计信息,广大林业财会工作者进行了积极探索和实践。回顾林木资产会计核算的发展沿 In order to reform the traditional forestry accounting methods of separating and re-mining, re-mining and re-education, forest assets will be included in the forestry accounting system, and establish forestry accounting measures that are in line with the characteristics of forestry production and management and produce and combine forestry assets Input and output accounting information of business conditions, the majority of forestry finance and accounting workers conducted an active exploration and practice. Review the Development of Forest Asset Accounting