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1993年会计制度改革以来,我国陆续颁布了四个林业会计核算制度和会计核算办法。这四个会计制度和核算办法的体制各不相同,分别在不同企业和针对不同经济业务实施,有的制度和办法还很不完善,在实施过程中引发了一系列具体问题。必须根据我国林业可持续发展战略,按着林业分类经营的思想,重新制定具有中国特色的统一的林业会计制度。
Since the reform of the accounting system in 1993, China has promulgated four forestry accounting systems and accounting methods. The systems of the four accounting systems and accounting methods vary from one enterprise to another and are aimed at different economic businesses. Some of the systems and measures are still far from perfect. A series of specific problems have been raised in the implementation process. According to the strategy of sustainable development of forestry in our country, we must reorganize the unified forestry accounting system with Chinese characteristics according to the thought of forestry classified management.