试论林业分类经营条件下林业经营单位的财务管理模式  

About Financial Control Pattern of Forestry Business Unit under Forestry Classified Management

作　　者：石道金[1] 冯迎春[1] 杨丽霞[1] 牛秀敏[1] 

机构地区：[1]浙江林学院经济管理学院,浙江临安311300

出　　处：《浙江林业科技》2003年第2期49-52,67,共5页Journal of Zhejiang Forestry Science and Technology

摘　　要：以林业分类经营理论为基础,阐述了林业分类经营与森林资源分类经营的区别与联系,分析了我国林业分类经营条件下林业分类经营管理体制的基本特点,提出了林业经营单位财务管理的3种模式,即预算管理模式、企业财务管理模式和企业型财务管理模式,并论述了3种模式的基本内容和适用范围。Based on forestry classified management, descriptions were made on difference and relation between forestry classified management and forest resources classified management. After analysis on characteristics of forestry classified management system under the same management, three patterns of financial control of forestry business unit were proposed and described such as budget control, business control and business-like control.

关 键 词：林业 分类经营 林业经营单位 财务管理 企业财务管理模式 企业型财务管理模式 预算管理模式 

分 类 号：F326.25[经济管理—产业经济] S757[农业科学—森林经理学]