国营林场是全民所有制的林业生产基层单位。建国以来,国营林场的数量有较大增加,并为国家培育了大量的森林后备资源。目前,有些林场已进入采、育、护、用的新阶段。但在十年动乱中,一些行之有效的林场管理制度被冲掉了,以致目前不少林场的管理水平较低,财务管理薄弱。主要表现在:会计核算的组织体系不健全;没有统一的会计制度;造林等林业生产的投资效果缺乏全面系统的记录和核算;账目、报表繁杂,工作量大,核算困 State-owned forest farms are all units of the grass-roots units of forestry production. Since the founding of the People’s Republic, the number of state-owned forest farms has increased greatly, and a large number of forest reserve resources have been cultivated for the country. At present, some forest farms have entered a new phase of adopting, educating, protecting and using. However, during the ten years of turmoil, some well-managed forest management systems were washed away. As a result, many forest farms now have a relatively low level of management and weak financial management. Mainly manifested in: the accounting system is not perfect; there is no uniform accounting system; afforestation and other forestry production investment effect of the lack of comprehensive system of records and accounting; accounts, statements complex, heavy workload, accounting difficulties