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我国林业企业的会计核算工作几经变革和完善,始终没有形成一个有机的反映林业生产经营特点的会计核算体系,在会计制度建设和会计理论研究等方面都存在着严重的缺陷。本文通过对林业企业会计核算过程中存在的问题进行分析,对完善林业企业会计核算工作提出几点建议。
After many years of reform and improvement in the accounting work of forestry enterprises in our country, there has never been an organic accounting system that reflects the characteristics of forestry production and management. There are serious flaws in the aspects of accounting system construction and accounting theory research. This paper analyzes the existing problems in the process of accounting of forestry enterprises, and puts forward some suggestions on perfecting the accounting of forestry enterprises.