农业产业化进程中农业生产成本对农民增收的影响分析——以来宾市兴宾区为例

自改革开放以来,由于新经济带来我国农业产业化与农业会计业的变革与发展,人们开始对农业会计进行深入细致的研究。经过不断的探索和发展,到目前为止已经初步形成了相对独立的会计理论体系,但尽管理论体系的逐步完善,由于农业产业化程度低、生产结构单一、现代化水平低、基础设施落后等农业问题,农业生产成本较高,而市场价格又相对偏低,从而导致农民收入增长困难。笔者以来宾市兴宾区作为样本,立足兴宾区现状,分析存在问题,争取达到窥一斑而知全貌效果,为实施社会主义新农村建设和乡村振兴伟大战略提供理论参考。

Since the reform and opening up,because the new economy brings the reform and development of China's a-gricultural industrialization and agricultural accounting industry,people began to conduct in-depth and detailed research on agricultural accounting.After continuous exploration and development,so far has been initially formed a relatively indepen-dent system of accounting theory,but despite theoretical system gradually improve,due to the low degree of agricultural in-dustrialization,agricultural production structure of a single,low level of agricultural modernization,agriculture agricultural problems such as poor infrastructure,the high cost of agricultural production,and market prices are relatively low,Bring about farmer income to grow difficulty thereby.The author takes Xingbin of Laibin city as a sample,based on the current situation of Xingbin analyzes the existing problems,and tries to get a glimpse of the whole picture,so as to provide theoretical reference for the implementation of the great strategy of socialist new rural construction and rural revitalization.