森林分类经营是人类对森林生态需求的产物,是森林可持续发展的保障。当今最短缺的资源是生态资源。《京都议定书》实现了生态碳交易,为公益林建设增添了新的投资途径。会计目标是向公益林的投资人报告经营业绩或受托责任。文章认为有必要在传统林业会计的基础上增设林业生态会计,重构林业会计核算体系。 Forest classified management is the product of human needs for forest ecology and the guarantee of sustainable development of forests. The scarcest resources today are ecological resources. “Kyoto Protocol” to achieve the ecological carbon trading, public welfare forest construction has added a new way of investment. The accounting objective is to report operating results or fiduciary responsibilities to investors in public welfare forests. The article thinks it is necessary to add the forestry eco-accounting based on the traditional forestry accounting and reconstruct the forestry accounting system.