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农业企业是我国农业会计核算的主体对象,农林牧副渔以及从事与农业活动相关的企业统称为农业企业。由于我国地域辽阔,各个不同地区之间的经济发展参差不齐,与其他行业相比,农业企业的管理体制、组织形式以及生产过程等方面存在很大的差别,因此,农业会计有其自身的特征。而农业会计核算中存在的核算不准确现象也正是由这些特征引起的。本文首先阐述了我国农业会计特征,讨论了当前我国农业会计存在的主要问题,再对农业会计核算信息不准确的原因进行了深入分析,最后提出了提高我国农业会计核算准确性的有效对策,希望对我国农业的持续发展起到积极的促进作用。
Agricultural enterprises are the main objects of agricultural accounting in our country. Farming, forestry, animal husbandry and fishery as well as enterprises engaged in agricultural activities are collectively referred to as agricultural enterprises. Due to the vast territory of our country and the uneven economic development among different regions, there are great differences in the management system, organizational form and production process of agricultural enterprises compared with other industries. Therefore, agricultural accounting has its own feature. However, the accounting inaccuracy in agricultural accounting is precisely caused by these characteristics. This paper first expounds the characteristics of China’s agricultural accounting, discussed the current problems in China’s agricultural accounting, and then in-depth analysis of the causes of inaccurate agricultural accounting information, and finally put forward to improve China’s agricultural accounting accuracy of effective countermeasures, hope It plays a positive role in promoting the sustainable development of agriculture in our country.