在考核评价林业企业管理水平和经济效益时,人们首先遇到的就是各企业间因客观条件差异的不可比性。要使企业间经济效益真实可比,就必须对照企业各自的经营条件、经营手段和产品结构进行分析,把因自然条件影响企业经济效益的客观因素找出来,确定一个自然系数,用它去考核企业实际效益。本文试图采用“模拟效益客观因素分析法”来解决这个问题,同时提出了林业企业营林生产全面实行经济核算的设想。 In assessing and assessing the management level and economic benefits of forestry enterprises, what people first encounter is the incomparability among different enterprises due to the difference of objective conditions. To make the economic benefits between enterprises truly comparable, we must control their own business conditions, management tools and product structure analysis, the natural conditions affect the economic efficiency of the objective factors to find out, to determine a natural coefficient, use it to assess the business Actual benefits. This article attempts to use “objective analysis of simulated benefits factor” to solve this problem, at the same time put forward forestry enterprises forest production full implementation of the idea of ​​economic accounting.