Study On The Evolvement And Improvement Of The Index System Of The Costs And Returns Account Of Agricultural Products In China

This thesis studies index system of the costs and returns account of agricultural products in China. Firstly, by comparative study of the economic concept of cost and the account concept of cost, establish a concept framework and a basic theory for the research of the index system of the costs and returns account of agricultural products in China. Secondly, this thesis analyzes and compares the evolvement of costs and returns account of agricultural products on national level and farmer level. Study finds: the evolvement is a change reflecting on account ground; since the household-based land contract system, the costs and returns account of agricultural products on farmer level is disappear; the two levels of costs and returns account are different from each other on account object, account subject and purpose of account, but they are very alike to have the consistency on the constitution and the calculation methods of the cost items ,and they both account the accounting cost based on principle of historical cost. Thirdly, this thesis analyzes problem of current index system of the costs and returns account of agricultural products on the change of system background and the category of cost items. Analyze finds current index system have shortcomings on implict costs, accuracy on cost information and reputation of source. Forthly, this thesis checks the index system of the costs and returns account of agricultural products in American. And lastly, based on the above research, this thesis adjusts and improves the current index system of the costs and returns account of agricultural products in China.