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林业是一个特殊的产业部门,它既不同于工业,又不同于农业,也区别于采掘行业。然而建国以来,林业会计核算一直沿用工业的规定,没有建立起一套适合林业自身的会计制度。笔者根据多年来在实际工作中的体会,对林业会计中的几个主要问题,谈点看法。一、关于资金占用和资金来源的会计分类问题工业企业的资金结构一直是“三大块”的结构形式,即固定资金、流动资金和专项资金。三块资金的占用和来源要求严格划分,各自平衡。这种归类方法不完全符合资金运动的客观情况,这在工业企业中已逐渐被人们所认识,在林业企业中问题则表现得更为突出。
Forestry is a special industrial sector, which is different from industry, but also different from agriculture, but also different from extractive industries. However, since the founding of the People’s Republic of China, forestry accounting has always followed the provisions of the industry and has not set up a set of accounting systems suitable for the forestry itself. According to the author’s experience in the actual work over the years, the author discusses some of the major problems in forestry accounting. I. Accounting Classification of Capital Occupation and Source of Funds The capital structure of industrial enterprises has always been the structural form of “three big blocks”, namely, fixed capital, liquidity and special funds. The occupation of three funds and sources of strict requirements, their respective balance. This classification method does not fully meet the objective situation of capital movement, which has gradually been recognized in the industrial enterprises, the problems in the forestry enterprises are more prominent.