随着国有林场改革的逐步深入,林业生产和经营者(主要是林农户)对市场的依赖性越来越大,对其自身加强管理的要求也越来越迫切。一、林农户会计核算是市场经济发展的必然要求国有林场改革以后,林区大量的生产经营活动均是以户为单位进行的,并逐渐向市场经济条件下的商品生产者转 With the gradual deepening of the reform of the state-owned forest farms, the dependence on the market by forestry producers and operators (mainly forest farmers) is becoming greater and greater, and the requirements for strengthening their own management are also becoming more and more urgent. I. Accounting for Farmer Households Is an Inevitable Requirement for the Development of Market Economy After the reform of the state-owned forest farms, a large number of forest production and management activities were conducted on a household-by-unit basis and gradually turned to commodity producers under market economy conditions