喬美紅　柏連玉　

摘　要：在總結我國林業(yè)資金核算體系建設過程中的理論研究成果和實踐經驗的基礎上，探討建立科學的符合我國林業(yè)生產實際、可操作性強的林業(yè)資金核算體系。
關鍵詞：林業(yè)資金；核算體系；探討
分類號：F307.226　文獻標識碼：A
文章編號：1005-9709(2001)02-0069-04

Exploration on Establishing the Organic Accounting System of the Forest Fund

QIAO Mei-hong（Heilongjiang Fengrui Accountang Office Co.Ltd，Haerbin，Heilongjiang 150001 China）　
BAI Lian-yu（Weihe Forestry Bureau of Heilongjiang Province，Weihe，Heilongjiang 150623 China）　

Abstract：On the basis of summarizing the achievements in theory research and the practical experience in the course of establishing our country s accounting system of the forest fund，explores the scientific accounting system of the forest fund that it must tally with the production practice of our country s forestry and it must be easily operated.
Keywords：forest fund；accounting system；exploration