Forestry Finance and Accounting

Author: Shi Daojin
Publisher:
Publish Date: 2004-09-01
Features: This book is tailored to the characteristics of forestry accounting as a specialized industry accounting, taking the accounting systems of state-owned forest farms and nurseries as a sample. Guided by the principle of introducing mature accounting knowledge, theories, and methods of forestry accounting while exploring new situations and issues in forestry finance and accounting, the book is structured into twelve chapters. For the convenience of learning and research, Chapter 1 introduces basic forestry knowledge and the characteristics of forestry production and operation; Chapters 2 to 9, after covering the fundamental theories of forestry accounting, forestry cost accounting, forest asset accounting, forestry fund accounting, afforestation fund accounting, forest capital accounting, and forestry financial reporting, each include a section dedicated to related discussions. These sections introduce current problems and emerging situations in forestry financial accounting, aiming to attract attention and foster discussion, collectively contributing to the reform and development of forestry accounting. Chapters 10 to 12 discuss domestic and international forestry financial systems, the relationship between forestry accounting and green accounting, as well as the reform and development of forestry accounting. This book has been reviewed by experts and was selected as one of the 100 key construction materials for higher education in Zhejiang Province in 2001, with support from the Zhejiang Provincial Department of Education.