农业会计

但已有的研究成果基本集中于农业会计准则制定、生物资产计量属性选择及林木资产核算等方面，专门针对农业活动会计收益计量及信息披露的研究成果少见。

However , the research results which already have almost focus on setting the agricultural accounting principals , choosing measurement attribute of biological assets and calculating forest asset . There are few special research results on the accounting income measurement and information disclosure of agricultural activities .

我们也分析了IASB第65号征求意见稿评论意见的争议，认为分析结论对我国的农业会计准则制定具有积极作用。

We also analyzed the comment letters of IASB E65 . We concluded that the results have some positive effects on the standards setting of our national agricultural activity .

我国农业会计准则制定的若干问题研究

Study on Issues of Setting China Accounting Standard on Agriculture

完整、公允、规范的信息披露是农业会计核算中至关重要的一个环节。

So , integrate and normative information disclosure is a very important part of agricultural accountant .

农业环境会计在打造效率廊坊战略中的体系构建问题研究

Study of Agricultural Environment Accountants in Efficiency Langfang Strategy System Construction

农业企业会计交接中存在的问题与对策

Problems and Countermeasures of Accounting Handover in Agricultural Enterprises

农业活动会计收益计量及信息披露具体模式探索和设计。

Design and explore the specific model of accounting income measurement and information disclosure related to agricultural activities .

并在总结差异的基础上，对产生差异的深层原因进行了分析，从中得到了一些完善我国农业企业会计的启示和借鉴。

Then we analyzed the facts that cause the differences and find some revelation which is helpful to perfect our agricultural accounting system .

主要内容和结论如下：1.农业活动会计收益计量及信息披露重要概念辨析。

The main contents and findings are presented as follows : 1 . Discriminate important concepts of the accounting income measurement and information disclosure of agricultural activities .

生物资产和农产品成本核算问题是我国农业企业会计核算中至关重要的一个环节，是生物资产确认与计量的基础。

Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation , and a basis of accounting recognition and measurement of biological assets in China .

随着社会经济的变化和发展，农业企业会计制度经历了一个漫长的变革过程，基本适应了各时期垦区生产力的发展要求。

Along with the alteration and development of economy , accounting system for agricultural enterprises has experienced a long process of evolvement and adapted to the productivity respectively in various periods in the history of reclamation zone as a whole .

根据中共中央办公厅、国务院办公厅近日印发的通知，改革将在三年内在工程、卫生、农业、会计、高校和科研领域开启。

According to a circular issued by the general offices of the Communist Party of China Central Committee and the State Council , the reform will begin in engineering , hygiene , agriculture , accounting , institutes of higher education , and scientific research within three years .

农业上市公司会计信息披露质量影响因素研究

On the Influence Factors of Accounting Information Disclosure Quality in Agricultural Listed Companies

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。

It is highly important operation for the accounting content and the accounting information .

农业科研单位会计电算化存在的问题及对策

Agricultural Existing Problem of Accounting by EDP of R & D Institution and Solution

农业上市公司会计信息质量影响因素及其对资本市场的影响研究

A Study on the Quality of Accounting Information of Listed Agriculture Companies and Its Impact on the Capital Market

完善农业科研单位内部会计控制的探讨

Improving the internal accounting control of Agricultural Academy Institute

财政部门预算改革对农业科研事业单位会计制度影响的思考

Thinking on the influence of financial departments ' budget reform on the accounting system of agricultural research institutions

该文对农业科研单位内部会计控制现状进行了分析，提出了改进措施、加强管理的办法。

This paper is an analysis on the current situation of internal accounting control within the agricultural research institutions .

第六章结论与启示是文章的结论部分，主要对中美两国农业企业存货和固定资产会计核算方面存在的差异作了总结，并从中得到了几点完善我国农业企业会计的启示和借鉴。

The sixth part is the conclusion of this study . It mainly concluded the differences and the revelation which is helpful to perfect our agricultural accounting system .

农业活动和生物资产的特殊性使农业会计独具特色。

The unique trait of agriculture activity and biological assets make agriculture accounting different from others .

只是近十几年来，随着农业公众公司数量的增加，与农业活动会计收益计量及信息披露的相关研究才有所增加。

Only in recent several decades , with the increasing of the number of the agricultural public companies , the related research on the accounting income measurement and information disclosure of agricultural activity had been increasing .

而农业活动所涉及的生物资产和农产品，经过会计确认、计量与披露，传递给信息的使用者完整、公允、规范的信息是农业会计核算中至关重要的任务。

Agricultural activities involving biological assets and agricultural products after accounting recognition and measurement results need to pass to the use by means of information disclosure and the complete , fair , and standardized disclosure of information is of vital importance to agriculture accounting .