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在现行森工采伐企业的会计报表中,对营林“三材”产品的经济效益,没有具体考核指标,以致个别企业将营林商品产品作为调节企业可比产品成本的“蓄水池”。同时,由于森工采伐企业对营林投资的经济效益也没有具体考核指标,有的企业“林木资产”、“林木基金”和“林木折旧”帐没有建立起来,营林业务档案资料与财务上的营林核算资料又长期“脱钩”,企业可比产品不正常的数量余缺,同样可以在营林产品这个“天然蓄水池”里得到“调剂”和“补偿”。为此,我认为要考核营林产品经济效益,必须首先考核企业营林投资的
In the accounting statements of the current forest logging enterprises, there are no specific assessment indicators for the economic benefits of “three materials” for forest management. As a result, individual companies use forest products as a “cistern” to adjust the cost of comparable products. At the same time, due to the lack of specific evaluation indicators for the economic benefits of forestry logging enterprises, some companies’ “forest assets”, “forest trees funds” and “forest depreciation” accounts have not been established, and the forest management business archives data and financial The long-term “decoupling” of the forest management accounting data and the abnormal number of companies’ comparable products can also be achieved in the “natural reservoirs” of forest products, “reconciliation” and “compensation.” For this reason, I think that to evaluate the economic benefits of forest products, we must first assess the company’s investment in forest