论文部分内容阅读
农业是我国国民经济的基础,也是一个极为特殊的行业,农业生产活动的对象是活的有生命的动植物,与其他行业相比,其资产具有生物转化功能。到目前为止,我国对农业生产活动的会计规范只是1993年制定的行业会计制度,已经远远不能适应经济发展的要求和与国际惯例接轨的需求,农业会计准则和制度的制定已势在必行。我国农业会计准则如何制定,一方面需要借鉴已经实施的《国际会计准则第41号——农业》,另一方面要结合我国农业的实际情况,但有许多问题值得思考。
Agriculture is the foundation of our country’s national economy as well as an extremely special industry. The target of agricultural production activities is living and living animals and plants. Compared with other industries, its assets have the function of bioconversion. So far, our country’s accounting norms on agricultural production activities are only the accounting system of the industry formulated in 1993, which is far from being able to meet the requirements of economic development and meeting the requirements of international practice. It is imperative to formulate agricultural accounting standards and systems . How to formulate the agricultural accounting standards in our country, on the one hand, it is necessary to draw lessons from the already-implemented IAS 41-Agriculture and on the other hand, we should combine with the actual situation of agriculture in our country, but many problems are worth considering.