| 对完善林业会计工作的几点建议 |
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| 引用本文： | 单蕊,师恩帅.对完善林业会计工作的几点建议[J].林业勘查设计,2006(2):95-96. |
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| 作者姓名： | 单蕊 师恩帅 |
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| 作者单位： | 光明集团股份有限公司，黑龙江省兴隆林业局 |
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| 摘 要： | 社会需求的变化迫使林业政策调整和机制转换,促使林业会计工作需要革新。本文,从我国现代的林业会计核算体系的弊端,呼唤林业会计应以森林资源为核算基础,按商品林和公益林分别构建会计核算体系,完善森林生态效益补偿制度和核算办法。
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| 关 键 词： | 林业会计 革新 森林资源资产 |
| 修稿时间： | 2006年3月28日 |
Complying With the situation Forestry Accountant Work Awaiting Innovation |
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| SHAN Rui SHI En-shuai.Complying With the situation Forestry Accountant Work Awaiting Innovation[J].Forest Investigation Design,2006(2):95-96. |
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| Authors: | SHAN Rui SHI En-shuai |
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| Institution: | SHAN Rui SHI En-shuai(Sun Light Group Linited Liability Compang) (Xinglong Forestry Bureau of Heilongjiang Province) |
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| Abstract: | The social demanding variety forces the forces the forestry policy adjusting and structure conversion , urges the forestry accountant work innovating .The thesis ,according to our present forestry accountant checking system adduce, calls on the forestry accountants to take the forest resources as the checking basis, builds the accountant checking system depending on the commercial forest and public welfare forest respectively , perfects the forest ecological benefit compensation system and checking method. |
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| Keywords: | Forestry Accountant Innovation Forest Resources Property Checking Method |
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