对农业企业建立或有会计的探讨

A APPROACH ON THE CONTINCENT ACCOUTING OF AGRICULTURAL ENTERPRISES

本文以农业企业为会计主体，说明目前我国农业企业建立或有会计的必要性。借鉴西方经验，提出建立其或有会计的核算内容，对于丰富和完善现有的农业企业财务会计核算内容，提供全面的、详细的会计信息具有很大的作用。

According to the accounting entity of agricultural enterprise and the experience to western countries,this paper not only present the necessity of contingent accounting in China,but also establish the accounting contents of contingent accounting.It is highly important operation for the accounting content and the accounting information.