Research For The Construction Of Manas Farmer Cooperatives Internal FinancialAccounting System

Farmer Cooperatives Act2007enacted, the effect is significant, in order to further promote the healthyand orderly development of cooperatives, the development of China’s "Farmer Cooperatives FinancialAccounting System (Trial)"(hereinafter referred to as the "Accounting Law"), and in2008January1. Butwe do not know how the implementation. But we do not know how the implementation. Manas economicand social development has been at the forefront of Xinjiang, and in recent years, the rapid development ofManas County farmer cooperatives, the number grew exponentially, but cooperative institutional financialaccounting research is not much related to the Xinjiang region research is even more vacancies. Therefore,this is necessary for the construction of Manas cooperative financial institution to investigate the situation,help-depth understanding of all sectors of the financial accounting system an important role in theprofessional development of farmer cooperatives in construction. Give inspiration for the construction ofthe entire cooperative financial accounting system Xinjiang region, to provide a reference for all localgovernment decisions.First, this paper, theoretical analysis of the concept of farmers’ professional cooperatives is brieflydescribed, and then the financial accounting system of farmer cooperatives history, development andcharacteristics as a starting point for analysis. Using field surveys and statistical analysis of Manas Countyfarmer cooperatives fieldwork, select the Manas five towns, more than10Heung typical survey found thatthe formation of cooperatives mainly rural hotshots oriented, cooperative ownership of shares is based onthe tendency of the main types of cooperatives, cooperatives or major decisions should be decided by theGeneral Assembly on behalf of members of the Assembly, but in the implementation process, mostcooperatives are leaders make decisions. When the cooperative investigation, we found that when Manascooperatives main building internal financial accounting system the following questions: the weakening ofinternal financial accounting system; accounting bodies are not independent, accounting personnel qualityis not high; accounting books set is not complete; financial disclosure not standardized; internal controlsystem is not perfect; earnings unreasonable; accounting records management do not pay attention and soon. The main reason is the financial accounting system itself unreasonable, most cooperatives lackunderstanding of the internal financial system, the overall financial officers are not well educated, unable tocomplete financial cooperatives, standardized record, save.Manas farmer cooperatives in order to promote financial accounting system healthy, standardizeddevelopment, the government should strengthen the "Accounting Law" propaganda and training,implementation of the "Accounting Law" implementation of pragmatic cooperative tax-relatedmanagement, cooperatives themselves to improve the internal control system, speed up the training ofhigh-quality financial and accounting personnel, accounting files strengthen the management ofcooperatives, improve the cooperative surplus distribution system.