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国有林场是生产性事业单位、实行事改企后,按照企业化进行管理,国有林场的经济活动实行企业核算。多年来,由于国有林场长期受事业单位管理模式的影响,在会计核算上,执行权责发生制不够彻底,会计信息不真实,潜亏问题突出,使国有林场背上沉重的经济负担。因此,深入揭示国有林场潜亏问题,是国有林场经营管理工作中亟待解决的实际问题。一、国有林场潜亏主要表现形式有以下几个方面
State-owned forest farms are productive units that, after implementing the reform, are managed in accordance with the principle of enterpriseization, and the state-owned forest farms carry out their business accounting. Over the years, due to the long-term institutional management of state-owned forest farms, in the accounting, the implementation of the accrual system is not thorough enough, the accounting information is not true, and the potential underprojects are prominent, making the state-owned forest farms carry a heavy financial burden. Therefore, thoroughly revealing the potential deficit of state-owned forest farms is a practical problem to be solved in the management of state-owned forest farms. First, the main manifestations of the hidden losses of state-owned forest farms include the following aspects