The Research On Agricultural Accounting Problem Of China

Agricultural accounting is an important part of the accountant system; it plays a vital role in promoting agricultural economy development and the international trail connection of agricultural enterprises in China. With the original agricultural accounting system's implementation and the new agricultural accounting criterion promulgation in 2006, that has been greatly standard the agricultural enterprises' accounting calculates to a certain extent. Meanwhile, there are many problems and defects, such as unreasonable difference between the criterion of the agricultural accounting and the overseas international standards, lacks the clear definition to biological assets' and it's value measurement, and it's appraisal, as well as agricultural accounting does not take the agricultural intangible asset to the research at present, neglects the research of macroscopic environmental which agricultural accounting develops, which will not favor to provide real, reliable and comparable agricultural accounting information, also will not favor agricultural enterprise own development.The agricultural activity is full of multiplicity and particularity, which is different from the general industry and commerce enterprise or the processing manufacturing industry, that causes agricultural accounting calculates to the distinguishes and the complexity between the industry and commerce enterprise accounting. This article takes the agricultural accounting criterion as a breakthrough point, unifies the present situation and the question carries on the elaboration in our country agricultural accounting, highlights the instruction and the standard function to formulate high quality agricultural accounting criterion to the agricultural accounting practice at present. Firstly, this article gives the basic concept related with agricultural accounting, and introduced the research technique, the research mentality and the research frame briefly; Afterwards based on agricultural accounting's basic theory, it has studied the vicissitude theory agent of agricultural accounting, and reviewed the agricultural accounting vicissitude in our country simply; after comprising with the criterion of Chinese and foreign agricultural accounting, obtained the inspiration and the model from the overseas agricultural criterion to our country; Then from the agricultural accounting's movement situation for the moment, analyzed the reason why has formed the present situation of agricultural accounting in our country. Finally, based on the vicissitude theory of agricultural accounting enlightenment and the international overseas agricultural accounting's model analysis, the paper proposed the mentality to agricultural accounting develops and the consummation in China.