双体系背景下林业事业单位财务管理框架重构  

Reconstructing Financial Management Framework of Forestry Institutions based on new Accounting System

作　　者：何奕锟 王东[2] 朱霖征 HE Yikun;WANG Dong;ZHU Linzheng(Department of Accounting,Hunan University of Finance and Economics,Changsha 41000,Hunan,China;Department of Accounting,Business School,Central South University of Forestry and Technology,Changsha 41000,Hunan,China)

机构地区：[1]湖南财政经济学院会计学院,湖南长沙410205 [2]中南林业科技大学商学院,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2021年第3期74-79,共6页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：湖南省财政厅科学研究项目“林业科技成果推广”(湘财教指[2017]99-2050205);湖南省林业局重大委托课题“湖南省林业经济政策创新研究”。

摘　　要：21世纪是中国经济社会巨大转型变革期,林业事业单位财务管理模式由于带有明显计划财政的特点,极大地限制了其服务林业事业单位未来发展战略和提高经济效益方面的作用。着眼于优化林业事业单位财务管理治理结构,提高林业事业单位财务管理绩效,实现林业事业单位可持续发展,从当前财务管理的现状入手,分析林业事业单位在当前国家财务管理“双体系”大背景情况下,林业事业单位财务管理存在哪些问题,并重点剖析了以往林业事业单位财务管理和新体系背景下财务管理体系的区别,比较企业财务管理与林业事业单位财务管理的概念、工作依据与工作目标等方面的区别,认为在“双体系”政策背景下,林业事业单位财务管理应该按照企业财务管理模式重构其财务管理框架。The 21 st century is a period of great transformation in China,the financial management mode of forestry institutions has obvious characteristics of planned finance,and as a result,the role has been weakened in serving the future development strategy of forestry institutions and improving economic benefits.This paper based on the background of the national“dual system”financial management system,focuses on the current situation of financial management in forestry institutions,aims at improving the financial management performance of forestry institutions,analyzes the problems existing in the financial management of forestry institutions and the difference between the financial management system of forestry institutions in the past and the financial management system under the background of the new system.In addition,the article also aims to optimize the financial management structure of forestry institutions,expounds the reasons for referring to the financial management of enterprises,and under the background of the“dual system”,reconstructs the financial management model of forestry institutions according to the enterprise financial management model.

关 键 词：林业事业单位 “双体系” 企业财务管理模式 财务管理创新 

分 类 号：F205[经济管理—国民经济]