近两年多来,我们在编写国营林场会计教材、拟订国营林场财会制度的过程中,感到国营林场会计核算中一个带有根本性的问题,是营林生产的成本处理,究竟是采取核销的办法,每年一笔勾销,还是根据林业生产长期性和连续性的特点,把它作为林木资产进行持续的核算和反映?对这个问题的基本认识统一了,其他如林业投资多渠道资金来源的核算问题、林副产品转化为加工原料和建立企业生产经济责任制的核算问题,等等,也就比较容易解决了。现行有关会计制度,对于投入林场造林的建设费,是作为“应核销投资支出”核销的;对于消耗于 In the past two years or so, when we wrote accounting materials for state-owned forest farms and drafted the accounting system for state-owned forest farms, we felt that a fundamental problem in the accounting of state-owned forest farms is the cost management of forest production. Approach, and write off every year, or according to the characteristics of long-term and continuous forestry production, and make it as a continuous accounting and reflection of forest assets? The basic understanding of this issue is unified. Other issues such as the accounting of multi-channel sources of funds for forestry investment , The conversion of forest by-products into raw materials for processing and the establishment of an accounting system for economic responsibility for production in enterprises, etc., it is relatively easy to solve. The current accounting system, for afforestation afforestation into the construction costs, as “should be written off investment expenditures ” write-off; for consumption in