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伴随着我国的经济不断地发展,单位现代化的脚步日益加快,我国的社会主义市场经济体制日益完善。毫无例外,事业单位的各项管理制度也都在不断的完善,以往林业事业单位会计核算时采用的都是收付实现制,但随着经济的不断发展,这种核算制度已经无法合理的适用于目前林业单位的会计管理(即不能真实、准确得进行会计核算和监督)了。本文主要以林业单位的林木资产会计核算为例,首先详细的分析指出了收付实现制和权责发生制的研究背景和研究的意义;其次分析了收付实现制存在的不足,以及详细的讨论了收付实现制向权责发生制转变的原因和实际的应用价值;最后指出了在林业事业单位中实行权责发生制的意义和价值。
With the continuous development of our economy, the pace of unit modernization has been accelerating day by day. Our country’s socialist market economic system has been perfected day by day. There is no exception, the institutions of the management system are also constantly improved, in the past, the accounting of forestry institutions are used to achieve receipt and payment, but with the continuous economic development, this accounting system has been unreasonable Applicable to the current accounting management of forestry units (that is, can not be true, accurate accounting and supervision) had. This paper mainly takes forestry assets accounting of forestry units as an example. Firstly, it analyzes and points out the research background and significance of the payment system and accrual system. Secondly, it analyzes the deficiencies in the realization of payment system and the detailed Discusses the reason why payment and payment system is changed to accrual system and its practical value. Finally, it points out the significance and value of practicing accrual system in forestry enterprises.