关于建立有机的林业资金核算体系的探讨

乔美红　柏连玉　

摘　要：在总结我国林业资金核算体系建设过程中的理论研究成果和实践经验的基础上，探讨建立科学的符合我国林业生产实际、可操作性强的林业资金核算体系。
关键词：林业资金；核算体系；探讨
分类号：F307.226　文献标识码：A
文章编号：1005-9709(2001)02-0069-04

Exploration on Establishing the Organic Accounting System of the Forest Fund

QIAO Mei-hong（Heilongjiang Fengrui Accountang Office Co.Ltd，Haerbin，Heilongjiang 150001 China）　
BAI Lian-yu（Weihe Forestry Bureau of Heilongjiang Province，Weihe，Heilongjiang 150623 China）　

Abstract：On the basis of summarizing the achievements in theory research and the practical experience in the course of establishing our country s accounting system of the forest fund，explores the scientific accounting system of the forest fund that it must tally with the production practice of our country s forestry and it must be easily operated.
Keywords：forest fund；accounting system；exploration