摘要
农民专业合作社作为一种特殊的企业法人,具有不同于一般企业的会计制度规范。为了保障农民专业合作社可持续健康发展,重视和规范财务管理工作具有重大的现实意义。从当前国内实际情况出发,该文分析合作社财务管理建设的有利因素和不利因素,并提出新形势下合作社财务管理建设的建议。
As a special enterprise legal person,farmers＇ specialized cooperative has an accounting system standard,which is different from the general enterprises.In order to guarantee the sustainable development of farmers＇ specialized cooperative,paying great attention to standardizing financial management have the significant practical significance.According to the current domestic situation,this paper analyzed the favorable factors and the unfavorable factors on the financial management construction of farmers＇ specialized cooperative,and put forward the suggestions for the the financial management construction of farmers＇ specialized cooperative.
出处
《台湾农业探索》
2012年第2期60-63,共4页
Taiwan Agricultural Research
关键词
农民专业合作社
财务管理
思考
farmers＇ specialized cooperative
financial management
thinking
