森林是环境与经济协调持续发展的关键。传统的林业会计没有将森林生态效益纳入其核算体系。本文认为,对森林生态效益进行核算,修正传统林业会计核算,以适应可持续发展战略的需要,已成为当今林业会计需迫切解决的一个问题。森林资源作为一项公共物品,既需要政府宏观层面的控制,也需要企业的微观核算,建立森林生态价值会计核算体系具有重要意义。 Forests are the key to the coordinated and sustained development of environment and economy. Traditional forestry accounting does not incorporate forest ecological benefits into its accounting system. This paper argues that accounting for the ecological benefits of forests and the amendment of traditional forestry accounting to meet the needs of sustainable development strategies have become an urgent issue for forestry accounting. As a public goods, forest resources not only need the government macro-level control, but also require the micro-accounting of enterprises, and establish the forest ecological value accounting system is of great significance.