营林生产如何实行企业管理,即如何实行经济核算制,如何考核投资效果,这是我们所面临的研究课题。本文仅对营造用材林为主的林场的这些问题进行初步探讨。一三十多年来,由于用行政办法管理林场,在财务上实行统收统支,不实行经济核算,生产无定员,劳动无定额,一切生产经营活动按行政指示安排,甚至以上级领导的主观意愿为 How to implement the business management of forest production, that is how to implement the economic accounting system, how to assess the investment effect, which is the research topic we are facing. This article only to create timber forest-based forest farm to discuss these issues. For more than thirty years, due to the management of forest farms with administrative measures, the implementation of fiscal revenue and unification, the absence of economic accounting, the production of fixed assets and labor without quotas, all production and management activities are arranged according to administrative instructions, and even higher-level leaders Subjective will is