建立现代林业企业制度是一项复杂的系统工程，它涉及到诸多方面的改革。研究和解决林业现代企业制度建立过程中的会计问题，改革传统的林业企业会计，建立与现代林业企业制度相适应的现代林业会计，是建立现代林业企业制度的一项重要内容。传统的林业企业会计，是建立在计划经 Establishing a modern forestry enterprise system is a complicated systematic project involving many aspects of reform. It is an important part of establishing modern forestry enterprise system to study and solve the accounting problems in establishing modern forestry enterprise system, to reform the traditional accounting of forestry enterprises and to establish modern forestry accounting that is compatible with the modern forestry enterprise system. Traditional forestry business accounting is built on the plan by