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林业以生态效益、社会效益为主要经营目标,而经济效益则处在次要位置,为国家经济建设提供大量的原材料,林业的这种特征决定了林业资金构成和运转的特殊性,也就决定了林业会计的特殊性。当前信息技术飞速发展,正在不断改变工作方式,会计也不例外。但是林业会计信息化发展现状不容乐观,存在不少问题,因此本文以林业会计信息化为研究对象,阐述当前林业会计信息化建设存在的问题,以凸显加强林业会计信息化建设的必要性。
Forestry takes ecological benefits and social benefits as its main business objectives while economic benefits are at a secondary position, providing a large amount of raw materials for the country’s economic construction. This characteristic of forestry determines the particularity of the composition and operation of forestry funds, and also determines The particularity of forestry accounting. The current rapid development of information technology, is constantly changing the way of working, accounting is no exception. However, the status quo of forestry accounting informatization is not optimistic and there are many problems. Therefore, this paper takes forestry accounting informatization as the research object, expounds the problems existing in the current forestry accounting informatization construction and highlights the necessity of strengthening forestry accounting informatization construction.