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森工企业会计核算现行制度规定,按照商品木材和林副产品销售收入的一定比例计提育林基金,作为森林采伐迹地更新、荒山造林和其他营林事业费支出的一项专用基金。育林基金制度的推行,在理论上混淆了物耗与非物耗的界限,造成净产值计算混乱,虚增了国民收入;在实践上则造成了营林资金严重不足,森林资源持续下降,森工企业经济危困、资源危机的状况日益加刷的严重后果。1 用育林基金充当森林资源补偿价值是林业经济政策的一项重大失误
The current system of accounting for forest industrial enterprises stipulates that a forest fund should be accrued according to a certain percentage of the sales revenue of timber and forest by-products, as a special fund for the renewal of forest deforestation, afforestation of barren hills and other operating expenses of forest management. The implementation of the system of forestation funds has in theory confused the boundaries of material consumption and non-material consumption, resulting in the confusion of net output value calculation and the inflated national income. In practice, this has led to a serious shortage of funds for forest management and the continuous decline of forest resources, Crises, the scourge of resource crisis, the grave consequences. 1 The role of the forest fund as a compensatory value of forest resources is a major mistake in forestry economic policy