第2卷第4期2022年12月林草政策研究JournalofForestryandGrasslandPolicyVol.2No.4Dec.2022新形势下国有林场(苗圃)会计制度及会计核算问题探讨程宝静(国家林业和草原局财会核算审计中心北京100714)摘要：新形势下，国有林场(苗圃)会计核算正式纳入新政府会计制度体系，进入全新发展阶段0文中总结国有林场(苗圃)会计制度建设历史沿革及现状，阐述国有林场(苗圃)会计核算研究的必要性，分析新政府会计制度下会计科目和报表的变化及国有林场(苗圃)会计核算存在的主要问题；在此基础上，针对性地提出了解决国有林场(苗圃)会计核算有关问题的思路与对策，即制定统一规范的会计核算指南、不断加强行业管理制度体系建设、加强国有林场(苗圃)财务会计人员队伍建设等，以期进一步推动国有林场(苗圃)的高质量发展0关键词：国有林场；苗圃；会计制度；会计核算中图分类号：F307.2文献标识码：A文章编号：2096-9546(2022)04-0084-06DOI：10.12344/lczcyj.2022.06.10.0001程宝静.新形势下国有林场(苗圃)会计制度及会计核算问题探讨[J].林草政策研究，2022,2(4)：84-89.DiscussionontheAccountingSystemandAccountingCalculationofState-ownedForestFarms(Nurseries)UndertheNewSituationChengBaojing(AccountingandAuditingCenterofNationalForestryandGrasslandAdministration,Beijing100714,China)Abstract:Underthenewsituation,theaccountingcalculationofstate-ownedforestfarms(nurseries)hasbeenformallyincorporatedintothenewgovernmentaccountingsystemandenteredanewstageofdevelopment.Bysummarizinghistoricalevolutionandcurrentsituationoftheaccountingsystemconstructionofstate-ownedforestfarms(nurseries),thispaperexpoundsthenecessityofresearchingaccountingcalculationregardingstate-ownedforestfarms(nurseries),andanalyzesthemainchangeofaccountingsubjectsandstatementsandtheproblemsoftheaccountingcalculationofstate-ownedforestfarms(nurseries)underthenewgovernmentaccountingsystem.Basedonthat,severalsolutionsforaccountingcalculationofstate-ownedforestfarms(nurseries)areproposed,includingstandardizingaccountingcalculation,strengtheningtheindustrialmanagementsystems,andenhancingconstructionoffinancialaccountingstaff,soastopromotethehigh-qualitydevelopmentofstate-ownedforestfarms(nurseries)ind...
