林业可持续发展的核心问题是森林生态与经济协调发展。森林对改善生态环境、维护生态平衡起着决定性作用,森林生态效益从长期和全局影响来看也必然会转化为经济效益,生态效益和经济效益并不是对立的。传统林业会计重视森林经济效益的核算,未将生态效益在核算中体现,故应创新林业会计核算,以适应持续发展战略的需要。 The core issue of sustainable forestry development is the coordinated development of forest ecology and economy. Forests play a decisive role in improving the ecological environment and maintaining the ecological balance. The forest ecological benefits will inevitably translate into economic benefits from the long-term and global impacts. The ecological benefits and economic benefits are not opposed. Traditional forestry accounting attaches great importance to the accounting of forest economic benefits and does not reflect the ecological benefits in accounting. Therefore, it is necessary to innovate forestry accounting to meet the need of sustainable development strategy.