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近年来,随着经济体制的改革,广大林区出现了以承包为主的各种形武经济责任制,南方木材市场放开,许多林业企业为搞活经济,提高效益,采取了不少得力措施,全国林业总的形势是好的。但是,林业长期存在的一些根本问题,一直没有解决,有的甚至日趋严重。存在这些问题的原因是多方面的,其中林业财务核算体制存在的弊病,不能不说是一个十分重要的原因。现行林业财务核算体制到底怎样?结合林业特点探索出一条适台我国国情的林业财务核算新体制,是当前林业经济体制改革过程中急待解决、具有深远意义的一项工作。
In recent years, with the reform of the economic system, various forest-based economic responsibilities led by contracting have taken shape. The southern wood market has been liberalized. Many forestry companies have taken effective measures to invigorate their economy and improve their efficiency. The overall situation of forestry in the country is good. However, some fundamental problems long-standing in forestry have not been solved and some have even become increasingly serious. There are many reasons for the existence of these problems, of which the shortcomings of the forestry financial accounting system can not but be said to be a very important reason. What is the current financial accounting system in forestry? Combining the characteristics of forestry to explore a suitable new system of financial accounting for forestry in our country is an urgent and urgent task in the current reform of the forestry economic system.