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林业会计监管是以内部控制理论为指导,通过充分发挥林业企业财务、生产、资源和审计等职能部门的作用,制定符合林业生产经营特点的内部控制制度,形成科学的决策机制、执行机制和控制机制,解决林业企业会计监督不健全、管理弱化的问题,从而规范林业生产经营全过程的会计行为,保证会计核算资料真实、完整,提高林业会计信息质量,建立有效的林业会计工作秩序,促进林业企业会计监管制度的完善,进一步提高林业资金使用效益,确保林业生产经营目标的实现。
The accounting supervision of forestry is based on the theory of internal control. By giving full play to the functions of the finance, production, resources and auditing of forestry enterprises, the system of internal accounting of forestry is made to formulate an internal control system that is in line with the characteristics of forestry production and operation and form a scientific decision-making mechanism, enforcement mechanism and control Mechanism to solve the problem of inadequate accounting supervision and weakening of management in forestry enterprises so as to standardize the accounting practices in the whole process of forestry production and operation, ensure the authenticity and integrity of accounting information, improve the quality of forestry accounting information, establish an effective forestry accounting order and promote forestry Improve the system of corporate accounting supervision, and further improve the efficiency of the use of forestry funds to ensure the realization of forestry production and management objectives.