畢業(yè)設(shè)計(jì)，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，23800字左右。介紹：
摘 要
生物資產(chǎn)作為一種經(jīng)濟(jì)資源，它和其他資產(chǎn)一樣都是企業(yè)對(duì)其進(jìn)行經(jīng)營(yíng)管理從而謀求資金增值得手段，而使收回投資時(shí)的資金大于原始投入，在這一點(diǎn)上，生物資產(chǎn)和其他資產(chǎn)對(duì)于企業(yè)的意義是相同的。但由于生物資產(chǎn)與其他資產(chǎn)的形式不同，價(jià)值轉(zhuǎn)化機(jī)理也不一樣，生物資產(chǎn)不但具有一般資產(chǎn)的特征，而且具有動(dòng)植物的自然再生產(chǎn)和經(jīng)濟(jì)再生產(chǎn)相互交織的特點(diǎn)。正因?yàn)槿绱耍芯恐贫ㄓ袆e于普通資產(chǎn)的生物性生物資產(chǎn)的會(huì)計(jì)核算辦法是非常必要的。針對(duì)xx林業(yè)局生物資產(chǎn)的實(shí)際情況進(jìn)行生物資產(chǎn)核算及控制制度設(shè)計(jì)。設(shè)計(jì)第一章主要介紹xx林業(yè)局的自然情況和生產(chǎn)經(jīng)營(yíng)情況。第二章在分析幾種生物性生物資產(chǎn)的折舊方法的基礎(chǔ)上，針對(duì)xx林業(yè)局的特點(diǎn)選擇適合本單位的生物資產(chǎn)折舊方法。第三章主要對(duì)xx林業(yè)局生物性生物資產(chǎn)會(huì)計(jì)核算制度進(jìn)行設(shè)計(jì)。第四章主要對(duì)xx林業(yè)局生物性生物資產(chǎn)的控制制度進(jìn)行設(shè)計(jì)。以求給xx林業(yè)局生物資產(chǎn)的經(jīng)營(yíng)管理提供良好保障，使其生物資產(chǎn)的經(jīng)營(yíng)管理能夠合理有效地進(jìn)行。
關(guān)鍵詞 生物性生物資產(chǎn)、生物資產(chǎn)折舊、核算制度、控制制度
Abstract
Biological asset as a kind of economic resources, it and other assets like are enterprise carries on the management to seek capital appreciation, and that means to return on investments in capital than the original input, at this point, the biological assets and other assets for the significance of enterprise is the same. But due to the biological assets and other forms of assets, value transformation mechanism is different also, biological assets not only has the features of assets, and the general plant natural reproduction is intertwined with economic characteristics of reproduction. Because of this, the study of biological assets from ordinary of biological assets accounting method is very necessary. According to the actual situation of the biological asset on biological assets accounting and control system design. Design the first chapter basically introduces the natural condition the forestry production and management. The second chapter in the analysis of several biological biological asset depreciation method, based on the characteristics of the forestry to choose a suitable to this unit's biological asset depreciation method. The third chapter of the forestry accounting system of biological biological assets. The fourth chapter basically the forestry biological of biological assets control system design. In order to give the forestry bureau of biological assets management provides good security, make its biological asset management can be reasonably and effectively.
Keywords biological assets、Biological asset depreciation、Accounting system、Control system

目 錄
摘 要 I
Abstract II
第1章 xx林業(yè)局概況 1
1.1自然情況 1
1.2 生產(chǎn)經(jīng)營(yíng)情況 1
第2章 xx林業(yè)局生物性生物資產(chǎn)折舊方法選擇 3
2.1 生物性生物資產(chǎn)折舊方法比較 3
2.1.1 年限平均法 3
2.1.2 工作量法 4
2.1.3 產(chǎn)量法 4
2.2 xx林業(yè)局選擇的生物性生物資產(chǎn)折舊方法 5
第3章 xx林業(yè)局生物性生物資產(chǎn)會(huì)計(jì)核算制度設(shè)計(jì) 6
3.1 設(shè)計(jì)目的 6
3.2 設(shè)計(jì)原則 6
3.2.1 滿足信息使用者的需求 7
3.2.2 以會(huì)計(jì)準(zhǔn)則為指導(dǎo) 7
3.2.3 符合會(huì)計(jì)信息質(zhì)量特征 8
3.2.4 體現(xiàn)內(nèi)部控制的要求 8
3.2.5 講究工作效率 9
3.3 會(huì)計(jì)憑證設(shè)計(jì) 9
3.3.1 原始憑證設(shè)計(jì) 9
3.3.2 記賬憑證設(shè)計(jì) 12
3.4 會(huì)計(jì)科目設(shè)計(jì) 13
3.5 賬務(wù)處理設(shè)計(jì) 19
3.5.1 消耗性生物資產(chǎn)賬務(wù)處理設(shè)計(jì) 19
3.5.2 生產(chǎn)性生物資產(chǎn)賬務(wù)處理設(shè)計(jì) 21
3.5.3 公益性生物資產(chǎn)主要處理設(shè)計(jì) 24
第4章 xx林業(yè)局生物性生物資產(chǎn)內(nèi)部控制制度設(shè)計(jì) 26
4.1 崗位分工與授權(quán)審批制度設(shè)計(jì) 26
4.1.1崗位分工控制制度設(shè)計(jì) 26
4.1.2 授權(quán)批準(zhǔn)控制制度設(shè)計(jì) 26
4.2 生物性生物資產(chǎn)的取得控制制度設(shè)計(jì) 27
4.3 生物性生物資產(chǎn)的日常管護(hù)控制制度設(shè)計(jì) 28
4.4 生物性生物資產(chǎn)的折舊控制制度設(shè)計(jì) 29
4.5 生物性生物資產(chǎn)的處置控制制度設(shè)計(jì) 29
結(jié) 束 語 31
致 謝 32
參考文獻(xiàn) 33