Forest policy and information and accounting support of the industry management: directions and prospects

Abstract

Forestry has been and remains a unique sector of the economy; the refore the issue of legal regulation of public relations, in particular in the field of forestry, is one of the priorities. Forest relations not only relate to the ownership, use and management of forests, but must ensure the protection, reproduction and sustainable use of forest resources, taking into account the environmental, economic, social and other interests of society.

Any human activity cannot be pursued outside a particular policy. Ensuring sustainable and balanced development of the forestry and forest sector as a whole is not possible without a well-established, enshrined in legislation forest policy in Ukraine. The purpose of the article is to study the theoretical foundations and develop practical recommendations for improving national forest policy and information and accounting support for industry management.

The essence of the concept of “politics” has been investigated in a historical aspect; the analysis of scientific works has made it possible to state that the basis of this category is social relations. The role of forest policy and its influence on the efficiency of the sector's functioning are defined, approaches to the formation of forest policy in the context of meeting the needs of all participants in public relations are considered.

The expediency of transition from economically sustainable profitable management, focused on the wood value and maintaining its reserves to ensure the production of timber products, to sustainable forest management, the essence of which is to combine cost-effective use of forest lands and concern for the environment, is substantiated.

Forest sector reform and management effectiveness are largely determined by information support that is generated in the accounting system. Involving forest resources to the accounting system will become the main information source for generating public information about public interest entities operating in the industry. Great importance is given to the National Forest Inventory.

In order to achieve the goal, the composition of the accounting objects of forestry enterprises has been improved, the compliance of wood forest resources with biological assets has been proved, the classification of forest resources in the context of compliance with accounting objects and the conditions for recognition of enterprise assets has been proposed.

The basic tendencies in the development of accounting and assessment of forest resources are generalized, which will allow obtaining of information for determining the real financial and property status of forestry enterprises and their potential for the future.