如何加快我国森林认证的进程是当前我国林业企业和政府面临的难题之一。在是否实施森林认证的决策中,虽然企业对财务效益最大化的追求起主导作用,但政府的支持与推动也是森林认证广泛、健康发展的重要条件。分析并比较了森林认证的成本与收益,从促进林业企业财务效益可补偿性、相关性、持续性和增长性的角度去设计森林认证激励补偿机制,以期为推动林业企业森林认证提供决策参考。 How to speed up the process of forest certification in our country is one of the problems our country’s forestry enterprises and the government are currently facing. Although decision-making on the implementation of forest certification, although the pursuit of enterprises to maximize the financial benefits play a leading role, but the government’s support and promotion of forest certification is also a broad and healthy development of the important conditions. This paper analyzes and compares the cost and benefit of forest certification, and designs the mechanism of forest certification incentive compensation from the viewpoints of compensability, relativity, sustainability and growth of financial benefits of forestry enterprises, with a view to providing decision-making reference for forest enterprises to promote forest certification.