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为了使农业会计信息的使用者可以有效的、真实的、客观的了解农业企业的财务信息和经营状况,首先必须对农业会计准则的基础概念进行清晰界定,同时,对农业会计准则以及农业落后的会计处理手段进行分析,提出农业会计的会计电算化发展方向,为农业会计的国际接轨打下基础,对农业会计的创新进行思考。
In order to enable the users of agricultural accounting information to understand the financial information and operating conditions of agricultural enterprises effectively, truthfully and objectively, the basic concepts of agricultural accounting standards must be clearly defined. At the same time, the agricultural accounting standards and the backward agricultural Accounting treatment means of analysis, put forward the agricultural accounting accounting computerization development direction, lay the foundation for the international practice of agricultural accounting, thinking about the innovation of agricultural accounting.