论林业统计与会计核算的协调性

The Coordination of Forestry Statistics and Accounting

林业是国民经济的重要组成部分 ,统计核算和会计核算是国民经济核算的基础。人们认为两种核算是相互独立完成的 ,但是林业统计和林业会计在核算的过程中有许多经济指标具有通用性、互换性、组合性 ,两者核算的指标、时点、范围、方法有所不协调 ,分析了不协调的原因和状况 ;按照国民经济核算的要求 ,探讨了林业统计与会计核算相互协调的客观必要性 ;阐述了林业统计核算和林业会计核算相互协调的原则与目标 ,论述了统计和会计在核算制度。

Forestry is an important part of the national economy. Statistics and accounting are the basis of the national income accounting. Statistics and accounting are independent, but forestry statistics and accounting have some common economic index. At the present time, forestry statistics and accounting are not coordinating in the index, time, range and method. This paper gives the reason and status of the discordance. According to the request of national income accounting, this paper analyses the coordinating importance of forestry statistics and accounting and the objective and principle of their coordination.