非对称核算理论与农户属性

Asymmetric Account-checking Theory and the Categorization of Farming Households

基于农业的产业缺陷和各国农业补贴的事实,作者建立了非对称核算理论。该理论认为农业存在三种核算方式:会计成本核算、产业成本核算和机会成本核算,并由此产生了两种核算不对称的矛盾。作者还提出,政府应当保障农民获得平均收入,政府对农民收入的补贴是一种正常现象。

Due to its Inherent shortage, agriculture gets subsidy in many countries. In this paper, the author proposes an asymmetric account-checking theory for Chinese agriculture. According to this theory, there are three checking forms： account-cost checking, industry-cost checking, and opportunity-cost checking. These three forms lead to two asymmetric and contradictory checking systems. The author also insists that the government should ensure equal incomes for peasants and provide them with necessary subsidy.