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本文分析了我国农作物种子行业会计核算中存在的核算方式与会计制度不相符、缺乏相关成本资料、核算制度落后于社会发展的需要、会计信息失真以及相关工作人员意识薄弱等问题。指出在该行业进行核算模式构建与改革中应该注意对中小企业、自主经营企业等相关主体的不同核算方式的制定,并且需要根据社会发展的需要对相关管理制度进行调整。只有这样,才能够对农作物种子行业的发展有所帮助,科学合理的对该行业的经济运行方式进行记录与分析,有利于成本控制工作的进行,提高企业的经济收益。
This paper analyzes the accounting accounting of China’s crop seed industry does not match the accounting method and accounting system, the lack of relevant cost information, the accounting system lags behind the needs of social development, accounting information distortion and related staff awareness is weak and so on. It is pointed out that in the construction and reform of the accounting mode in this industry, we should pay attention to the formulation of different accounting methods for the relevant subjects such as small and medium-sized enterprises and self-run enterprises, and adjust the relevant management systems according to the needs of social development. Only in this way can we help the development of the crop seed industry, record and analyze the economic operation mode of the industry scientifically and reasonably, which is conducive to the progress of cost control and enhance the economic benefits of the enterprise.