【摘要】 在简要介绍林业专业合作社的特点的基础上,着重分析了林业专业合作社财务管理中存在的主要问题,如资金严重不足、财务制度不健全、会计基础工作薄弱、缺乏财务管理观念和财务人员素质低等,并针对存在的问题提出了在坚持交易额分配的前提下,适当兼顾按股分配及在坚持社员入股集资的同时,大力筹措外部资金以开拓新的筹资渠道、弥补资金的不足等相应对策。更多还原

【Abstract】 Based on a brief introduction of the essential characteristics of forestry co-operative organization,this paper mainly analyzed some problems in the financial management of forestry co-operative organization,such as insufficient capital,imperfect financial affairs system,weak accounting fundamental work,lacking financial management idea,lower accountants’ qualities.Aim at the problems,the paper also put forward corresponding measures,including distribution by shares should be taken into account when adhering to the principle that the distribution is made in terms of volume of trade,and major efforts should be devoted to raising external funds when adhering to the principle that the fund is raised by its own members’buying shares in order to expanding the way of financing and compensating capital.更多还原