林业作为国民经济的一个特殊部门,具有多种效益功能。因此,改变以木材生产为中心的核算管理体制,建立以培育保护森林资源为核心的财务核算制,是一项复杂的系统工程。这不是林业自身能够解决的问题,必须在国民经济各个决策管理层次间互相配套,统筹兼 As a special department of national economy, forestry has many benefits. Therefore, it is a complicated systematic project to change the accounting management system centered on wood production and to establish a financial accounting system that focuses on the protection and protection of forest resources. This is not a problem that can be solved by the forestry itself. It must be complemented with each other in all decision-making management levels of the national economy,