试论农村会计准则的制定

On the Setting of Rural Accounting Standards

为了使农村会计也像企业会计一样尽快走上正轨,我国理论界和实务界,以及各地区的各级相关部门,都做出了各种各样的改革和尝试,对于规范农村会计核算作用明显。本文针对我国制定农村会计准则的相关问题进行了研究。分别从制定农村会计准则的必要性,农村会计准则应具备的特点、农村会计目标和准则制定的关系等问题进行了分析,并指出了制定农村会计准则应注意的几个问题。

To make rural accounting more normal like corporate accounting, many reforms and tries have been made in our country. Facts prove that these reforms and tries are useful. This paper mainly research on the setting of rural accounting standards from the necessary of setting of rural accounting standards, the characteristics of rural accounting standards and the relationship between accounting purpose and accounting standards setting, Finally, several problems we should focused on will be pointed out in the setting of rural accounting standards.