一、长期以来对林业科技成果的传统看法科研单位有没有产成品,科研成果是否应视同产成品,并进行成本核算,在其它部门对此已有所探讨和实践,我们认为林业部门也应如此。林业不同于其他行业,它是以培育和开发利用森林资源为主要目的,有着他本身的多种特点,林业科学研究随之也具有自己的特 First, the traditional view of forestry science and technology for a long time There are no finished products research institutes, scientific research should be treated as finished products, and cost accounting, in other sectors have been discussed and practice, we think the forestry sector should in this way. Unlike other industries, forestry is based on the cultivation and development of forest resources for its main purpose, with many of its own characteristics, forestry scientific research also has its own special