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当前,林业经济体制改革急待解决的问题之一是如何建立一个科学、实用的核算理论和方法,从根本上加强林业经济核算,以便及时准确的反映营林生产成果,这对于振兴林业是极为重要的。近年来林业经济界对此做过许多有益的探讨和研究,并已在序列林价、营林产值等计算理论和方法上有所突破,为建立营林经济核算体系打下了基础。本文以活立木成本核算为研究对象,提出了活立木序列标准成本(下称:C序列标准)的计算理论、方法及其运用,和同志们探讨。
At present, one of the most urgent problems to be solved in the reform of the forestry economic system is how to set up a scientific and practical accounting theory and method to fundamentally strengthen the accounting of forestry economy in order to timely and accurately reflect the results of the forest production, which is very important for rejuvenating the forestry important. In recent years, the forestry economy circles have done many beneficial studies and studies on it, and have made breakthroughs in the theory and method of calculating the forest stand price, forest output value, etc., laying the foundation for establishing a forest economic accounting system. In this paper, living wood cost accounting as the object of study, put forward the living wood sequence standard cost (hereinafter referred to as: C sequence standard) calculation theory, methods and their applications, and comrades to explore.