摘要
社会需求的变化迫使林业政策调整和机制转换,促使林业会计工作需要革新。本文,从我国现代的林业会计核算体系的弊端,呼唤林业会计应以森林资源为核算基础,按商品林和公益林分别构建会计核算体系,完善森林生态效益补偿制度和核算办法。
The social demanding variety forces the forces the forestry policy adjusting and structure conversion , urges the forestry accountant work innovating .The thesis ,according to our present forestry accountant checking system adduce, calls on the forestry accountants to take the forest resources as the checking basis, builds the accountant checking system depending on the commercial forest and public welfare forest respectively , perfects the forest ecological benefit compensation system and checking method.
出处
《林业勘查设计》
2006年第2期95-96,共2页
Forest Investigation Design
关键词
林业会计
革新
森林资源资产
Forestry Accountant Innovation Forest Resources Property Checking Method
