Study On Cost-benefit Accounting And Statistical Systems Of Grain In China

Since reform and opening up, grain cost-benefit accounting and statistical systems several evolved and continuous perfection in China. Compared with developed market economies, it lacks items accounting of related to some important production factors costs, lack of these indicators are not conducive to compare with a number of large agricultural countries, not objective and accurate understand international competitiveness of grain products. Of course, grain cost-benefit accounting and statistical systems also need to unique reflecting and compatibly with national conditions in China. Index design, accounting methods, survey methods need to consider actual situation of agricultural development. As a traditional agricultural country, with industrialization, infoemation, urbanization, agricultural modernization process accelerated, the establishment of accounting and statistical systems of a special situation and reflecting international standards has important theoretical and practical significance for a correct understanding of true costs and benefits of China’s grain production, objectively reflect the real income of Chinese grain farmers, and providing important support for the government developing positive and effective agricultural policies.This paper, on basic of sort out abroad relevant research and theoretical, analyzed the following aspects. First, since reform and opening up, according to its development evolution, grain cost-benefit accounting and statistical systems divided into four stages, four aspects of setting index system, accounting methods, choosing the survey households, recording method compare.Secondly, through evaluating grain cost-benefit accounting and statistical systems, pointed out reasonableness and possible inadequacies of indicator setting, evaluate accounting methods of current grain production, value, cost, revenue; analyze advantages and disadvantages of surveys selecting household and recording methods; Thirdly,based on the above analysis, build optimization of grain cost-benefit accounting and statistical systems, introduce environmental costs, own funds occupancy costs and other indicators, re-determine calculating method of the working day, to reflect the problem of product sales difficulty, add products sold rate, index and per unit product sold prices; Frothy, Selecting paddy, wheat, corn, as a representative of grain crops, compare before and after statistics data of cost-benefit, analyze affecting factors of cost-benefit; Finally, evaluate the quality of statistical data about cost-benefit, Using trends simulation evaluation, empirical analysis accuracy of statistical data about material and service costs, labor costs of paddy, wheat and corn.The results show that,(1) comparison with four stages of grain cost-benefit accounting and statistical systems, this paper found, from the index setting perspective, the first three stages mainly follow cost accounting measurement principles, the fourth stage is to follow the economic costs metering rules; from accounting method perspective, labor costs accounting is more accurate, working day consider rural labor particularity; from survey selecting perspective, the first two phases is mainly village collective units, after two stages is mainly farmers as the basis of the investigation; Look from the recording method, surveys continue to optimize, and more detailed and specific, records means shift by artificial into computerized.(2) Form environmental costs and own funds occupancy costs, environmental costs take up riseing trend from1990to2011. Change of own funds occupancy costs is instability,to2011,rice, wheat, corn were17.06yuan,12.96yuan,11.94yuan.(3) The study of changes trend of unit area and product found, material and services costs, labor costs, land costs take up upward trend from1990-2011, before and after cost gap take up downward trend.(4) Using trend simulation assessment, Statistical data quality of new build cost-benefit evaluation found that, statistical data of each crops cost index are relatively accurate, there are no outliers.