关于木兰林管局国有林场会计监督工作的思考

Reflections on the work of accounting supervision of forestry centre in Mulan Forestry Administration

以会计监督的基本理论为基础,总结归纳了木兰林管局国有林场会计监督中存在着资金监督、资金配置、固定资产管理和预算等方面的问题;同时提出了加强会计内部控制、强化内部成本核算、提高固定资产管理、完善预算管理和提高会计人员素质等方面问题,提高木兰林管局国有林场会计监督效果。

Based on the essential theory of accounting supervision, the paper sums up the main problems of accounting supervision in forestry centre of Mulan Forestry Management Bureau, which exist in supervision of funds, collocation of funds, management of fixed assets and budget and so on. To enhance the effect of the accounting supervision of the Bureau, should enhance the internal accounting control, strengthen the internal cost calculation, enhance the management of fixed assets, perfect the management of the budget and improve the diathesis of the accountants.