发展林业,大力培育人工林,已开始引起国家及林业部门的重视,现在已出现了造林百万亩以上人工林的林业局。但在营林生产成本核算方面还有许多具体问题没有解决,也缺少一套科学的会计核算办法,为此,要解放思想,统一认识。1、林业局生产经营业务范围内的营林生产同森工生产、木材加工生产一样都是商品生产,立木、木材等则都是林业局的基础产品。因此,营林同采运、加工等生产业务 Development of forestry, vigorously cultivate plantations, has begun to attract the attention of the state and forestry departments, there have been afforestation of more than 1 million mu of forestry bureau. However, there are still many specific problems in the production cost accounting of forests that have not been solved and a set of scientific accounting measures are lacking. To this end, we must emancipate our minds and unify our understanding. 1. Forest production in the scope of production and business operations of the Forestry Bureau is the same as forest production and wood processing production. The production of standing wood and timber are all the basic products of the Forestry Bureau. Therefore, the forest with the mining, processing and other production operations