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财政部最近修订了《国有林场与苗圃财务会计制度》,新制度除了借鉴企业财务改革的经验,如建立资本金制度:改革固定资产折旧制度,取消计提大修理基金办法;采用了新的会计平衡公式;实行财务报告制度,建立新的财务评价指标体系等外,还结合林业特点,对场圃财会制度作了一些重大改革。
The Ministry of Finance recently revised the Financial and Accounting System for State-owned Forest Farms and Nurseries. The new system not only draws on the experience of corporate financial reforms such as the establishment of a capital fund system, reforming the depreciation system of fixed assets and abolishing the scheme for making major reparations, and adopting a new accounting system Balance formula, the implementation of the financial reporting system, the establishment of a new financial evaluation index system, but also with the characteristics of forestry, field accounting system made some major changes.