从当前国营林场生产的组织形式来看,已改变了过去的以营林区为生产单位和场级核算的生产经营形式,变成了以户为主的生产经营单位。也就是说已经或者正在普遍推行以家庭承包联产计酬为主要方式的林业生产经济责任制,在林场内部办起了千万个小林场。为了适应国营林场、苗圃经济责任制的要求,财会工作也需要改革。改革的重点是 From the current form of state-owned forestry production organization, has changed the past to take the forest area for the production units and field level accounting forms of production and management, has become a household-based production units. In other words, the economic responsibility system of forestry production, which takes household contractual co-payment as the main method, has been or is being widely implemented and tens of millions of small forest farms have been set up inside the forest farms. In order to meet the requirements of the economic responsibility system of state-owned forest farms and nurseries, the accounting work also needs reform. The focus of reform is