浅议我国林业会计特征、问题及对策

Analysis of characteristics,problems and solutions of China's forestry accounting

我国林业集经济效益、生态效益和社会效益于一身,这就决定了林业会计科目广泛、成本核算复杂、核算组织多样等特征。本文分析了林业会计在"人、制度、监督机制"存在的问题,提出提高从业人员素质、健全制度、强化监督,推动我国林业会计的发展等策略,以使其更好地履行辅助决策和监督职能,让社会客观公正的认识林业价值,以利于林业的可持续发展。

China＇s forestry has the Characteristics in the aspects of economic benefit,ecological benefit and social benefit,which determines the features of forestry accounting that the accounting courses are numerous,the cost accounting is complex,and the accounting organizations are various.Forest accounting has many problems in ＂people,system and supervision mechanism＂.In this paper,raising the quality of the employees,perfecting the system,and strengthening the supervision,and promotes the development of forestry accounting in China are proposed in order to make it better to perform the aided decision and supervisory functions,and to make the social society to understand the value of forestry objectively for the purpose of sustainable development of forestry.