根据财政部（９３）农财字１４４号文件精神，森工企业执行农业企业财务会计制度。然而，森工生产与农业生产差别较大，难以套用。为此，原林业部曾组织人员深入林区调查研究，并制定了《执行１４４号文件有关会计处理的补充规定》，但由于种种原因，该补充规定只下发各单位征 According to document No. 144 of the Ministry of Finance (93) Nongcai Zi, the forest industry enterprise implements the financial accounting system of agricultural enterprises. However, the difference between forestry workers’ production and agricultural production is hard to apply. To this end, the former Ministry of Forestry has organized personnel to conduct in-depth forest area investigation and study, and formulated the “Implementation of the No. 144 Document Accounting Regulations Supplementary Provisions”, but for various reasons, the supplementary provisions of the unit only sign