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国有林场的财务核算遵循林业企业财务制度,根据林业企业经营资金运动的特点,对林业企业财务管理做出具体明确的规定,必须遵循相应的法规。因此,我们必须采取行之有效的措施,完善内部经济责任制,对资金、成本和利润等实行目标管理或定额管理,将国家规定的各项开支范围和开支标准具体化,不断充实和完善企业内部财务管理制度,提高财务管理水平。
The financial accounting of state-owned forest farms follows the financial system of forestry enterprises. According to the characteristics of forestry enterprises’ operating capital movement, the concrete and explicit provisions on the financial management of forestry enterprises must be followed and the corresponding laws and regulations must be followed. Therefore, we must take effective measures to improve the internal economic responsibility system, and implement targeted management or quota management on capital, costs and profits. We should also substantiate the scope and expenditure standards stipulated by the government and constantly enrich and perfect the enterprises Internal financial management system to improve financial management.