On Rural Financial and Accounting Work under the Background of Rapid Agricultural Economic Development

• 作者: Yaozheng TANG
• 来源期刊: 亚洲农业研究：英文版
• 学科: 经济
• 关键词: AGRICULTURAL ECONOMY FINANCIAL and ACCOUNTING work
• 年，卷（期）: 2013,（6）
• 页码范围: 140-143
• 页数: 4页
• 分类号: F230

摘要

Under the background of rapid agricultural economic development,rural financial and accounting work is of great significance. From rural accounting management system,rural accountant allocation and rural accounting training,this paper analyzes current situations of rural accounting work in China. In rural financial and accounting work,there are following problems. ( 1) Accounting behavior is not standard,and basic accounting work is to be further strengthened; ( 2) Internal control is not perfect and implementation of supervision mechanism is formalized; ( 3) Few people manipulate accounting behavior and accounting information is not transparent. In view of these problems,it puts forward countermeasures for improving rural accounting work: ( 1) establishing perfect agricultural accounting system; ( 2) regulating fund management order; ( 3) promoting computerized agricultural financial and accounting work; ( 4) improving professional and comprehensive quality of rural accountants.