Reconstruction Of Accounting System In Beijing State-owned Forest

"State-owned forest farms and nurseries financial system" and "state-owned forest farms and nurseries accounting system", as important part in Beijing's current system of state-owned forest farm accounting system of government budget accounting system, since 1994, operated for many years after the introduction, have played a positive role in the Beijing State-owned Farm Financial Management and Accounting. However, along with the change of government functions and financial system reform, financial management system gradually from the past of "cut the cake" and re-distribution, to advance the department budget, something the government procurement and centralized treasury payment and subsequent Regulatory changes and follow-up checking. In this case, a number of related industries and the government budget accounting system can not fully reflect the government's economic activities, and can not provide accurate, relevant, useful accounting information, neither. At the same time, after the national forest ecological benefit compensation fund start-up and implementation, increasing investment in public welfare forest in Beijing, state-owned forest farm financial investment has been on the rise. The main economic activities of State-owned forest farm are from business to accounting system that allows state-owned forest resources from the past, the main channel and its own production of wood as the main content of financial management and accounting methods into to finance capital investment as the main channel and ecological protection and construction as the main content of the financial management and accounting forms. Enforcement of existing state-owned forest farms in the theoretical basis accounting system, accounting has been inappropriate for the current fiscal management.Currently, Beijing orderly conducts the financial management system. Spatial extent of the preparation of department budget to expand, the extended time frame, is the progressive realization of multi-year rolling budget; treasury centralized payment system to further standardize the operational procedures, financial disbursement of funds directly to gradually expand the range; government revenue and expenditure classification reform is being implemented; performance evaluation work has been in full swing. This further increased as the state-owned forest farms in the accounting, the implementation of the existing accounting system of state-owned forest farms difficult.With the deepening financial reform, the existing accounting system for state-owned forest farm forestry reform and development no longer meet the needs, and more and more obvious contradictions have appeared. As the executor of accounting system, eager to find a solution they are not inconsistent with current policy approaching to improving the quality of accounting information, and to solve the current accounting system of state-owned forest farm budget with the finance department, accounts department interface. In this paper, the basis of past experience, reality, and sought financial management system in the process of subjective initiative into full play, we stand the accounting system of Beijing State-owned forestry, as public welfare forest institutions, will convert the existing business basis to financial management.