当前，我国正处于由传统林业向现代林业转变的时期。林业经营管理体制的变革给林业会计核算带来了崭新的课题。一方面是林业会计的核算内容发生了重大变化。随着天然林资源保护等六大工程的相继启动，林业正由以企业性经济活动为主向事业性经济活动为主转化，以林业产业建设为 At present, our country is in a period of transition from traditional forestry to modern forestry. The reform of forestry management system has brought new problems to forestry accounting. On the one hand, there have been major changes in the accounting of forestry accounting. With the natural forest resources protection and other six major projects have been started, forestry is mainly from the economic activities of enterprises to business-oriented economic activities to the construction of the forestry industry is