| 《林地核算模式构建及纳入国民经济核算体系的思考》 |
更新时间：2019-12-09 11:58:48 点击次数：1127
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| 【关键词】 |
林地; 核算; 国民经济核算体系; |
| 【英文关键词】 |
forest land; accounting; national accounting system; |
| 【摘要】 |
林地是森林资源的最重要组成部分,是开展林业生产的基础。无论是在微观的会计核算领域还是在宏观的国民经济核算体系中,林地都尚未作为一种资产或资源进行核算。文中尝试构建了一套微观的林地会计核算模式,并进一步讨论了将林地纳入国民经济核算体系的思路与做法。 |
| 【英文摘要】 |
Forestry land is the most important part of forest resources and also the base of forest production.Whether in national accounting system or in enterprisesmicro-accounting forestry land hasn't appear as an asset or resource.This paper tries to estabilish a micro-forest land-accounting Pattern,and tries to make it join in national accounting system. |
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