林业企业实行财务报账制存在的问题及对策建议  

Simple Analysis of the Problems and Countermeasures Suggestions on Forestry Enterprises’ Financial Reimbursement System

作　　者：陈翠萍 

机构地区：[1]亚布力林业局,黑龙江尚志150631

出　　处：《中国林业经济》2013年第2期60-62,共3页China Forestry Economics

摘　　要：财务报账制是企事业单位为了加强财务管理,提高资金使用效率对下级机构在财务上实行统收统支,会计核算高度集中的一种财务管理模式。以黑龙江省森工林业企业为例,分析了林业企业实施财务报账制所存在的问题,提出了完善林业企业实行财务报账制的对策建议。Financial reimbursement system is unified revenue and expenditure,accounting highly centralized financial management mode,which the enterprises use to strengthen financial management,improve the service efficiency of funds.Taking forestry enterprises in Heilongjiang Province as an example,this paper puts forward the existing problems in forestry enterprises implementing financial reimbursement system,and provides countermeasures suggestions to improve the forestry enterprises’ financial reimbursement system.

关 键 词：财务报账制 林业企业 会计责任 

分 类 号：F326.25[经济管理—产业经济]