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林业会计信息披露是林业会计中主要和基本的问题。从林业会计信息的基本特征出发,剖析了现行林业企业会计信息披露的局限性,主要存在会计信息披露目标过分强调为国家宏观管理服务、披露内容不充分,披露方式不科学等问题。在此基础上探讨了林业企业会计信息披露的模式。
Forestry accounting information disclosure is the main and basic problem in forestry accounting. Based on the basic characteristics of forestry accounting information, this paper analyzes the limitations of current accounting information disclosure in forestry enterprises. There are some problems such as overstatement of accounting information disclosure, oversight of national macroeconomic management, inadequate disclosure and unscientific disclosure. On this basis, the paper discusses the mode of accounting information disclosure in forestry enterprises.