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| 试论林业会计目标 | |
| 引用本文： | 石道金,冯迎春,杨丽霞,汪永红,何心欣.试论林业会计目标[J].林业经济问题,2003,23(2):87-91. |
| 作者姓名： | 石道金 冯迎春 杨丽霞 汪永红 何心欣 |
| 作者单位： | 1. 浙江林学院,浙江,临安,311300 2. 浙江省林业局,浙江,杭州,310020 3. 杭州市就业管理服务局,浙江,杭州,310018 |
| 基金项目： | 浙江省教育厅科学基金资助项目(981179) |
| 摘 要： | 本文在阐述会计理论体系和影响林业会计环境因素的基础上,提出了林业会计目标应与林业企业经营目标相一致,林业会计的基本目标应包括生态效益和社会效益;林业会计的具体目标应在提供财务会计信息基础上,采用多重计量方法,增加生态效益和社会效益的会计核算资料,以满足信息使用者需要和改进会计信息质量特征。 |
| 关 键 词： | 林业会计 会计对象 会计环境 生态效益 社会效益 |
| 文章编号： | 1005-9709(2003)02-0087-05 |
| 修稿时间： | 2003年2月28日 |
Discussion on the Objective of Forestry Accounting |
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| Abstract: | Based on expounding accounting theory system and environment factors that influence forestry accounting by normative approach,this paper brings out that basic objective of forestry accounting which include advancing ecologic and social benefit should be corresponded with its operational objective of forestry enterprise,and its implement objective should be provided statement of ecologic and social benefit report by multiple measures on the base of financial accounting in order to satisfaction of financial statement users and improvement of qualitative characteristics of accounting information. |
| Keywords: | forestry accounting accounting objective accounting environment ecologic benefit social benefit |
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