The forestry enterprises accounting supervision is an important part of economic supervising system. However, the accounting supervision in forestry enterprises in China did not play its due effect. From the internal point of view there are problems of that accounting work of forestry enterprises controlled by the leadership, weak management and low quality of accounting personnel and so on. From the external, there are these problems of deficiencies of laws, poor social supervision and other issues. To solve those problems, we must find access from inside and outside make state-owned enterprises accounting supervision effectively.%林业企业会计监督是经济监督体系的重要组成部分，目前我国林业企业会计监督并未发挥应有的效果。从内部来看存在着林业企业会计工作受控于领导者、内部管理薄弱、会计人员素质较低等方面的问题。从外部来看存在着法律不健全、社会监督不到位等方面的问题，要解决这些问题必须从内外部寻找途径方，使国有企业会计监督有效进行。
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