摘要
对湖南省衡山县8家农民专业合作社的财会制度建设情况进行了调查。结果表明:农民专业合作社金来源单一、大部分都执行了《农民专业合作社财务会计制度(试行)》,同时发现《农民专业合作社财务会计制度(试行)》缺少对某些对应科目的问题。建议农民专业合作社应采取各种措施提高财务会计管理水平、增加资金来源途径,并对《农民专业合作社财务会计制度(试行)》提出了相应的修订建议。
The status quo of financial accounting system construction in eight farmer specialized cooperative organizations in Hengshan County of Hunan Province was surveyed, and the results indicated that the capital source of the farmer specialized cooperative organization was simple; The Financial Accounting System of Farmer Specialized Cooperative Organization (Trail Basis) had been implemented by a large part of farmer specialized cooperative organization, but it lacked some corresponding accounting items. Therefore, it suggested that the farmer specialized cooperative organization should adopt each kind of measures to improve managing level for financial accounting and to expand capital source;moreover, it also put forward corresponding revising suggestions for The Financial Accounting System of Farmer Specialized Cooperative Organization (Trail Basis).
出处
《湖南农业科学》
2013年第11期113-116,共4页
Hunan Agricultural Sciences
基金
湖南省软科学研究项目(2009ZK3089)
关键词
农民专业合作社
农民专业合作社财务会计制度
调查问卷
farmer specialized cooperative organization
financial accounting system
questionnaire survey
