Based on expounding the theory and necessity of green accounting,and analyzing the drawbacks to traditional forestry accounting system,this paper brings forward that it is necessary to apply the theory and methods of green accounting to forestry accounting,including environmental cost and income.

Traditional accounting system and national economy accounting system do not account the resource and environmental costs and do not deduct losses caused by environmental pollution and resource exhaust from GDP and enterprise s profits.

This paper suggests that accounting system must be reformed so that management and financial accounting can be linked to meet the management function of accounting and the various managerial needs.

This paper focuses on trade system of discharging pollutant right and green accounting system, which are two important institutional conditions for guaranteeing to realize bene.

On the basis of tax accounting ,the writer establishes the calculating system of tax accounting ,which will extend the calculating range of tax capital from tax return to the start of the tax liability.

In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single.