乡村振兴下新型农业经营主体会计管理现状调查——以西宁市湟中区为例

Investigation on the Current Situation of Accounting Management of New Agricultural Business Entities under Rural Revitalization——Take Huangzhong District of Xining City as an Example

新型农业经营主体是农村经济体制改革的重要成果,会计管理质量对其发展起着重要的作用。论文对湟中区新型农业经营主体的会计管理现状进行问卷调查,发现该地区财务人员结构合理,会计档案保存规范。但缺乏独立财务机构,组织机构需要完善,财务人员专业素质有待提高,财务人员培训较少,会计人员招聘方式单一,会计制度的执行有待加强,会计信息化水平还需提高。相关部门应尽快完善新型农业经营主体会计制度,助力乡村振兴。

The new agricultural business entity is an important achievement of the rural economic system reform,and the quality of accounting management plays an important role in its development.The paper investigates the current situation of accounting management of new agricultural business entities in Huangzhong District,and finds that the structure of financial personnel in this area is reasonable and the accounting archives are kept in a standard way.However,there is a lack of independent financial institutions,the organization needs to be improved,the professional quality of financial personnel needs to be improved,the training of financial personnel is less,the recruitment method of accounting personnel is single,the implementation of accounting system needs to be strengthened,and the level of accounting informatization needs to be improved.Relevant departments should improve the accounting system of new agricultural business entities as soon as possible to help rural revitalization.