摘 要
随着现代农业的发展，农业企业规模不断扩大，其会计核算体系面临诸多挑战。传统会计核算模式难以适应现代农业企业的多元化经营需求，导致财务信息失真、成本核算不准确等问题频发，亟需构建更加科学合理的会计核算体系以满足现代农业企业管理需要。本研究旨在优化农业企业会计核算体系，通过文献分析与案例研究相结合的方法，深入剖析现有会计核算体系存在的问题，包括核算范围狭窄、成本归集困难、收入确认滞后等，并借鉴国内外先进经验提出针对性解决方案。研究结果表明，构建基于作业成本法的核算模型能够有效提高成本核算精度；引入信息化管理系统可实现财务数据实时更新与共享；完善内部控制制度有助于防范财务风险。本研究创新性地将作业成本法应用于农业企业，为解决行业共性问题提供了新思路，同时构建了涵盖生产、销售、管理全流程的综合会计核算框架，为提升农业企业财务管理效率和决策水平奠定了坚实基础，对推动我国农业现代化进程具有重要意义。
关键词：农业企业会计核算 作业成本法 信息化管理系统
Abstract
With the development of modern agriculture, the scale of agricultural enterprises has been expanding, posing numerous challenges to their accounting systems. The traditional accounting model struggles to meet the diversified operational needs of modern agricultural enterprises, leading to frequent issues such as financial information distortion and inaccurate cost calculations. There is an urgent need to establish a more scientific and rational accounting system to satisfy the management requirements of modern agricultural enterprises. This study aims to optimize the accounting system of agricultural enterprises by combining literature analysis with case studies to thoroughly examine existing problems in the current accounting system, including narrow scope of accounting, difficulties in cost accumulation, and delayed revenue recognition. Drawing on advanced domestic and international experiences, targeted solutions are proposed. The findings indicate that constructing an activity-based costing model can effectively enhance the accuracy of cost calculations; introducing an information management system can achieve real-time updates and sharing of financial data; and improving internal control systems can help prevent financial risks. Innovatively applying activity-based costing to agricultural enterprises provides new approaches to solving industry-wide problems while establishing a comprehensive accounting fr amework covering production, sales, and management processes. This lays a solid foundation for improving the efficiency of financial management and decision-making levels in agricultural enterprises and holds significant importance for advancing the modernization of agriculture in China.
Keyword:Accounting Calculation Of Agricultural Enterprises Activity-Based Costing Information Management System
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 1
2农业企业会计核算体系的现状分析 2
2.1农业企业的特点及会计需求 2
2.2现行会计核算体系的问题剖析 2
2.3典型案例分析与经验总结 3
3农业企业会计核算体系优化的原则与框架 4
3.1优化的基本原则 4
3.2优化框架的设计思路 4
3.3关键要素的确定 5
4农业企业会计核算体系优化的具体措施 5
4.1成本核算的改进 5
4.2收入确认的优化 6
4.3资产管理的强化 7
结论 7
参考文献 9
致谢 10
随着现代农业的发展，农业企业规模不断扩大，其会计核算体系面临诸多挑战。传统会计核算模式难以适应现代农业企业的多元化经营需求，导致财务信息失真、成本核算不准确等问题频发，亟需构建更加科学合理的会计核算体系以满足现代农业企业管理需要。本研究旨在优化农业企业会计核算体系，通过文献分析与案例研究相结合的方法，深入剖析现有会计核算体系存在的问题，包括核算范围狭窄、成本归集困难、收入确认滞后等，并借鉴国内外先进经验提出针对性解决方案。研究结果表明，构建基于作业成本法的核算模型能够有效提高成本核算精度；引入信息化管理系统可实现财务数据实时更新与共享；完善内部控制制度有助于防范财务风险。本研究创新性地将作业成本法应用于农业企业，为解决行业共性问题提供了新思路，同时构建了涵盖生产、销售、管理全流程的综合会计核算框架，为提升农业企业财务管理效率和决策水平奠定了坚实基础，对推动我国农业现代化进程具有重要意义。
关键词：农业企业会计核算 作业成本法 信息化管理系统
Abstract
With the development of modern agriculture, the scale of agricultural enterprises has been expanding, posing numerous challenges to their accounting systems. The traditional accounting model struggles to meet the diversified operational needs of modern agricultural enterprises, leading to frequent issues such as financial information distortion and inaccurate cost calculations. There is an urgent need to establish a more scientific and rational accounting system to satisfy the management requirements of modern agricultural enterprises. This study aims to optimize the accounting system of agricultural enterprises by combining literature analysis with case studies to thoroughly examine existing problems in the current accounting system, including narrow scope of accounting, difficulties in cost accumulation, and delayed revenue recognition. Drawing on advanced domestic and international experiences, targeted solutions are proposed. The findings indicate that constructing an activity-based costing model can effectively enhance the accuracy of cost calculations; introducing an information management system can achieve real-time updates and sharing of financial data; and improving internal control systems can help prevent financial risks. Innovatively applying activity-based costing to agricultural enterprises provides new approaches to solving industry-wide problems while establishing a comprehensive accounting fr amework covering production, sales, and management processes. This lays a solid foundation for improving the efficiency of financial management and decision-making levels in agricultural enterprises and holds significant importance for advancing the modernization of agriculture in China.
Keyword:Accounting Calculation Of Agricultural Enterprises Activity-Based Costing Information Management System
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 1
2农业企业会计核算体系的现状分析 2
2.1农业企业的特点及会计需求 2
2.2现行会计核算体系的问题剖析 2
2.3典型案例分析与经验总结 3
3农业企业会计核算体系优化的原则与框架 4
3.1优化的基本原则 4
3.2优化框架的设计思路 4
3.3关键要素的确定 5
4农业企业会计核算体系优化的具体措施 5
4.1成本核算的改进 5
4.2收入确认的优化 6
4.3资产管理的强化 7
结论 7
参考文献 9
致谢 10
