【摘 要】
:
林业作为我国市场经济发展中的重要组成部分,其会计与统计在经济核算的过程中所需的经济指标具有互换性、通用性以及组合性,但两者所核算的时点、指标、方法、范围存在不协调
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林业作为我国市场经济发展中的重要组成部分,其会计与统计在经济核算的过程中所需的经济指标具有互换性、通用性以及组合性,但两者所核算的时点、指标、方法、范围存在不协调的问题。本文将从两者核算不协调的状况与原因的角度出发,对完善林业统计与会计核算的协调性进行有效性研究。
As an important part of the development of market economy in our country, forestry has the interchangeability, universality and combination of the economic indicators required in the process of economic accounting. However, the time points, indexes and methods , There is the problem of inconsistent range. This article will proceed from the point of view of the uncoordinated status and reason of the two accounting, to study the effectiveness of improving the coordination between forestry statistics and accounting.
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