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我们现在还没有一个全国统一的国营林场财务管理办法和会计制度。多数国营林场的管理、核算还比较混乱。因此,研究和探讨林木培育成本核算的理论、方法很有必要。国营林场的主要经营对象是森林,照例应把森林作为主要核算对象。但在实际工作中,因为林木需要国家长期投资,其资金来源又是基建投资和事业费相结合,必须分头核销报帐,这样就难以反映林木成本。现在的林木核算基本上是“算木不算林,算零不算整”,采取分年、分头核销办法,没有把森林的造林面积,保存面积,蓄积量联系起来考核,实际上助长了重造轻管,导致造得多,保存少。1950年至1979年全国造林13.7亿亩,只保存
We do not yet have a unified state-owned forest farm financial management and accounting system. Most state-owned forest management, accounting is still quite confusing. Therefore, it is necessary to study and explore the theory and method of forest cost accounting. The main management object of a state-owned forest farm is the forest, and the forest should be taken as the main accounting object as usual. However, in actual work, because trees need long-term national investment, their sources of funding are the combination of capital investment and operational expenses. They must write off their accounts separately, which makes it hard to reflect the cost of trees. The current forest accounting is basically “counting wood is not Lin, count zero is not complete,” to take year, separately write-off approach, not the forest afforestation area, storage area, storage volume linked to assessment, in fact contributed to Reconstruction of light tube, resulting in more, save less. From 1950 to 1979, 1.37 billion mu of afforestation nationwide was preserved only