Research On The Financial Accounting Problems Of Family Farms In Hefei City

The family farm is one of the main form of the development of agricultural modernization in our country,while still on the basis of household contract responsibility system of the land system,but its scale and scientific mode of operation,improve the production efficiency,optimize the allocation of resources.With the rapid expansion of the number of family farms,more and more attention is paid to the high efficiency management,but from the current situation,there are many problems restricting the development and growth of the family farm,in which accounting problems is the most prominent.Family farms in Hefei City,with reference to the relevant accounting system,accounting for the specific methods are not unified,most farms without someone who's in charge of accounting,accounting does not implement the consistency requirements,homemade accounting system is not executed perfectly and accounting record does not archive,resulting in financial accounting lose the meaning of existence.Unable to obtain reliable data report,also can't get the key point of improving income and lowing cost through the financial analysis,improve the efficiency of management;also cannot avoid business risk and financial risk;also cannot provide effective decision-making information for external stakeholders.Firstly through random sampling survey and in-depth interviews,within the scope of Hefei selected research object,in order to understand the family farm of Hefei real accounting status,and summary of existing problems and deficiencies,coupled with the domestic and foreign research on this problems and the regulation of our country government related to this provisions.Finally,puts forward Suggestions to the solving of Hefei family farm accounting irregularities.By reading this paper,in order to appeal the attention of the following several aspects: 1)the integrated management of quality of family farm operators needs to be improved;2)a unified,standardized accounting system will be needed;3)the government's policy which support content needs to be improved;4)the evaluation of model family farm content should be more specific;5)the implementation of standardized accounting system cannot be separated from the effective internal and external supervision mechanism.