Research On Accounting Of Public Welfare Forest Assets In Colleges And Universities

Since the Party Central Committee has proposed "environment friendly society",each area is competing to create a green garden city,and in the construction of a beautiful environment,it has become a new fertile soil of corruption.In 2017,the office of the State Council issued the regulations on the departure of the natural resources assets of leading cadres(Trial),which required the departure of the natural resource assets of the leading cadres.Under the relevant policy background,the public welfare forest assets,as a kind of natural resource assets,is an important sign of a university.However,it is often ignored in the actual accounting process of the assets of colleges and universities,which leads to the deep problems of the intangible loss of state assets and corruption.This is an obvious omission and lack of the current assets management in Colleges and universities.It is also a common problem in most administrative institutions involved in public welfare forest assets.Therefore,the study of public welfare forest assets accounting in Colleges and universities can provide real and objective evidence for the audit of natural resources.At the same time,it has certain practical and promotional significance to improve the management of green construction,improve the management of state-owned assets and prevent greening corruption.Based on the analysis of the above reasons,this paper puts forward the corresponding countermeasures and suggestions,one is to improve the accounting system of institutions and institutions of higher learning,to make a beneficial supplement to the accounting of public welfare forest assets;two,to improve the business level of the accountants and to strengthen the training of the policy business of the accountants;and the three is to give full play to each of the accounting personnel.Supervise the supervisory function of the Department and intensify supervision.And the countermeasures are applied to the case,and the S university public welfare forest assets accounting is compared to further prove the theoretical significance and practical significance of the countermeasures and suggestions.