| 完善我国林业会计核算体系的思考 |
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| 引用本文： | 陈娟.完善我国林业会计核算体系的思考[J].江西林业科技,2006(3):64-65. |
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| 作者姓名： | 陈娟 |
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| 作者单位： | 江西财经大学资源与环境管理学院,江西,南昌,330032 |
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| 摘 要： | 随着可持续发展理论在世界范围的认同,现行林业会计体系面临着严重的困难和挑战,如何完善我国林业会计核算体系势在必行。通过分析我国林业会计核算体系的局限,对完善林业会计体系提出建议。
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| 关 键 词： | 林业会计核算 分类核算 森林资源资产 |
| 文章编号： | 1006-2505(2006)03-0064-02 |
| 收稿时间： | 2006-01-17 |
| 修稿时间： | 2006-03-28 |
Study on Construction of Forestry Accounting System in China |
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| CHEN Jun.Study on Construction of Forestry Accounting System in China[J].Jiangxi Forestry Science and Technology,2006(3):64-65. |
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| Authors: | CHEN Jun |
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| Institution: | College of Resources and Environment, Jiangxi University of Economics and Finance,Nanchang Jiangxi 330032, China |
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| Abstract: | With the acceptance of the theory of sustainable development all over the world the system of forestry accounting has met severe difficulty.It is urgent to better the system of forestry accounting in China.By analyzing the limitation of the system,some of suggestions on the improvement of forestry accounting system are given. |
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| Keywords: | Forestry accounting Classification accounting Forestry asset |
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