商品林生产核算理论与实践综合评述

Synthetical Discussion on the Theory and Practice of Commercial Forest Production Accounting

目前对于商品林生产的核算 ,无论是国内还是国外 ,基本是采用事业预算制 ,因其不能实行完全的经济核算 ,所以不利于商品林生产经营的独立核算和企业化经营。针对这种现状 。

At present,accounting of commercial forest production are taking enterprising accounting system both domestic and overseas.Complete economic accounting is not carried out,so it is not good for keeping separate accounts and enterprising management.In view of this existing situation,this paper brings that the production of commercial forest should carry out special accounting——namely complete economic accounting,according to the feature of production and management.