山西省省直林管局是林业厅直属生态公益性事业单位,共有九大林管局。九大林管局所辖森林是全省森林资源的主体,是山西省重要的生态屏障。实施天保工程以来,林区的经营方针、经费来源发生了深刻变化,导致固定资产核算出现了许多问题。一、场圃会计制度的局限性省直林管局一直执行《国有林场与苗圃财务会计制度》,沿用至今其局限性日益显露。木材采伐时期,林场作为事业单位实行企业化管理,执行《国有林场与苗圃财务会计制度》这 Shanxi Provincial Direct Forestry Bureau is directly under the Ministry of Forestry ecological public welfare institutions, a total of nine major forest management bureau. Forest under the jurisdiction of the nine major forest management is the main body of the province’s forest resources, is an important ecological barrier in Shanxi Province. Since the implementation of the Natural Forest Protection Project, profound changes have taken place in the operating principles and sources of funds in the forest areas, causing many problems in the accounting of fixed assets. First, the limitations of field accounting system Provincial Direct Forest Steward Bureau has been implementing the “state-owned forest farms and nursery financial accounting system”, its use has been increasingly exposed its limitations. During the timber cutting period, the forestry farm implements the enterprise management as a public institution and implements the “Financial Accounting System of State-owned Forest Farm and Nursery”.