The Research On Accounting Supervision Of The Forestry Enterprises

With the improvement of importance of forestry in social economy, The importance of accounting supervision in forestry enterprises have attracted widespread concern of international community. In recent years, forestry enterprises has improved accounting supervision system, but due to many causes, this topic have not been taken into account. Investigations proved that the forestry enterprises accounting supervision remained in initial stage. There were some kinds of accounting supervision, internal accounting supervision and goods supervision in forestry enterprises supervision. But more deficits still existed as follows: supervision system has not constructed, the supervision between inside and outside department lost balance, the supervisors were not supervised and so on. Therefore, with the reform of economic system and the construction of modern enterprise system, it is urgent for the forestry enterprises to strengthen the accounting supervision.This paper has launched the research under this background. It includes two sections. The first one is foreword, and the second section includes five parts: the fundamental theory of the accounting supervision, the essential features and importance of the accounting supervision in forestry enterprises, analyzing the present situation of the accounting supervision of the forestry enterprises, giving some solutions and suggestions to the forestry enterprises accounting supervision , constructing the model of the accounting supervision in the forestry enterprises. Many innovations do exist in this paper as follows. The thesis begins with the definition of the accounting supervision, and discusses the characteristics, elements, ways, the general model and functions of the accounting supervision, analyzes the essential features of forestry enterprises accounting supervision. On the basis discussed above, the paper probes into the importance of accounting supervisions, analyzes the present situation and existing problems of accounting supervision in forestry enterprises. And then it brings forward some solutions and suggestions about the enhancing accounting supervision in forestry enterprises, and gives a case about the financial management of the natural forestry protection project. Finally, relating to the actual situation of forestry enterprises it puts forward the pattern of accounting supervision.