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Position: Home > Articles > Discussion on Accounting Integrity of Forestry Enterprise in China China Forestry Economics 2008 (4) 55-58

我国林业企业会计诚信问题探讨

作  者：
高峰
单  位：
牡丹江大学
关键词：
林业企业;会计诚信;诚信建设
摘  要：
针对林业企业会计诚信问题的现状,阐述了会计诚信的内涵和会计诚信对林业企业发展的作用,认为会计诚信是国有森工企业生存和发展的基础,是国有森工企业的一项重要的资本和资产,是国有森工企业申请贷款的重要保证。会计诚信能塑造国有森工企业整体形象,提升企业知名度,是国有森工企业对外经济交往的通行证。对财务报告舞弊和盈余管理等林业企业客观存在的信用缺失表现进行了剖析,论述了舞弊与盈余管理的联系与区别,指出了它们的共同本质都是操纵利润,进而提出了加强和完善我国林业企业会计诚信建设的对策。
译  名：
Discussion on Accounting Integrity of Forestry Enterprise in China
作  者：
GAO Feng (The University of Mudanjiang, Mudanjiang Heilongjiang 157011,China)
关键词：
forestry enterprise;accounting integrity;construction of integrity
摘  要：
Elaborates the connotation of accounting integrity, and the impact of accounting integrity on the forestry enterprise in view of the present problems of forestry enterprise's accounting integrity. The accounting integrity is not only a foundation of the development of forestry enterprise, an important capital and asset, but also an important guaranty to applying loans. Accounting integrity can mold the image of forestry enterprise, enhance the enterprise popularity, therefore, accounting integrity will be the pass of developing foreign relations. Based on the analyses to the financial reports'fraud and earnings management of forestry enterprises, discusses the relations and the differences between the two factors, and then points out there common essence— — manipulating profits. Further,proposes the countermeasure of strengthening and consummating accounting integrity of forestry enterprise— — the construction of credit environment, credit foundation, credit mechanism, optimizing financial systems and the structure of talent.

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