Study On The Accounting Of Non-wood Forest Products In Heilongjiang Province

The State Forestry Administration has made a concrete plan of "one stop and five stringent measures" by promulgating "Notice on Complete Cessation of Commercial Cutting Pilot Work".The promulgation of this policy indicates that the traditional forestry economic structure in China,which is dominated by woody forest products,has turned to the forestry economic structure which is dominated by non-woody forest products.From the reality of our country,more attention has been paid to the measurement research of forestry output value.The traditional accounting method of forestry output value is not fully applicable to non-wood forest products.Although the use value and economic value of non-woody forest products have been paid attention to,the research on the output value of non-woody forest products is relatively weak.So far,no comprehensive accounting system for the output value of non-woody forest products has been established.This situation is far from meeting the needs of forestry development,which restricts the improvement of forestry management level.Therefore,it has become one of the urgent issues in forestry economic research to put forward the calculation method of output value of non-wood forest products and gradually establish a scientific and reasonable measurement and analysis system of non-wood forest products.Based on the relevant research on the industrial accounting of non-woody forest products at home and abroad,firstly analyses the classification methods of non-woody forest products,carries out descriptive statistical analysis on the categories of non-woody forest products in China,and determines the classification methods suitable for the accounting of non-woody forest products in China;secondly,studies the accounting methods of forestry output value and collates them to find out the accounting methods of forestry output value.In add’ition,the most convenient and accurate estimation method is selected to improve the accuracy of output value accounting of non-woody forest products.Finally,the non-woody forest products in Heilongjiang Province are selected as the empirical object.The development prospects and advantages of the non-wood forest product industry were forecasted.There are still many shortcomings in the process of accounting.In view of the existing problems,some suggestions are put forward to provide new ideas for the accounting system of non-wood forest products,to correctly reflect the scale and speed of forestry production,and to provide scientific basis for relevant decision-making departments to improve forestry policy and macro-control.