农业会计信息化建设存在的问题及对策研究

Problems and Countermeasures of Agricultural Accounting Informatization Construction

目前,我国农村经济发展迅速,农业会计信息化建设是推动农村经济高质量、健康发展的重要举措,可以实现农业生产工作持续、稳定开展。首先明确了农业会计信息化建设的必要性,对我国农业会计发展现状进行阐述,分析农业会计信息化建设存在的农业成本核算困难、易产生信息失真、信息化会计理论研究滞后、重要性认识不够、农业会计信息共享程度不足、信息闭塞、农业会计专业教育水平较低、人才外流等问题。并提出相应的措施,如完善农业会计成本核算与信息披露,推动农业会计理论与法规创新,重视会计信息间的整合与共享,重视农业会计教育与人才队伍建设。使农业会计人员意识到农业会计信息化建设的重要性,从而促进我国农村经济的快速发展。

At present,the rapid development of our rural economy,agricultural accounting information construction is an important measure to promote the high quality and healthy development of rural economy,can realize agricultural production work to continue and steady.This article first made clear the necessity of the agricultural accounting information construction,and expounded the present situation of our agricultural accounting development.This paper analyzed the problems existing in the construction of agricultural accounting informatization,such as difficulties in agricultural cost accounting,easy to produce information distortion,lagging theory research of information accounting,insufficient understanding of importance,insufficient sharing degree of agricultural accounting information,information block,low level of professional education of agricultural accounting,brain drain and so on.And put forward corresponding measures,such as improving agricultural accounting cost accounting and information disclosure.Promote the innovation of agricultural accounting theory and regulations,attach importance to the integration and sharing of accounting information,attach importance to agricultural accounting education and talent team construction.Make the agricultural accounting personnel realize the importance of agricultural accounting information construction,so as to promote the rapid development of rural economy.