当代农业会计电算化应用研究  

Research on the Application of Modern Agricultural Accounting Computerization

作　　者：宋佳宁 周萍华[1] SONG Jianing;ZHOU Pinghua(Anhui University of Finance and Economics,Bengbu Anhui 233030)

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《山东农业工程学院学报》2023年第6期77-82,共6页The Journal of Shandong Agriculture and Engineering University

基　　金：安徽财经大学课程思政示范课“会计学”(ACKCSZ2021007)。

摘　　要：农业生产力水平的提升,促使各项经营活动开始呈现出涉及范围广、开展复杂程度高以及管理难度大等特征,给会计工作带来了巨大挑战。自计算机进入会计领域后,便形成了会计电算化模式,并迅速得到了普遍认可与接受。但在农业会计工作中,对于会计电算化还未实现广泛应用,即便是一些地区有所运用,也存在不科学、不系统、不完善等情况,迫切需要对其具体应用进行分析,并加以完善和发展。基于此,从农业会计处理发展现状着手,对电算化应用优势和面临的问题进行了分析,以此提出了相应的应用措施。The improvement of agricultural and rural productivity has prompted various business activities to show the characteristics of wide range,high complexity and difficult management,which has brought great challenges to accounting work.Since the computer entered the accounting field,it has formed the accounting computerization model,which has quickly been widely recognized and accepted.However,in agricultural accounting work,accounting computerization has not been widely used.Even if it is used in some areas,there are still unscientific,unsystematic and imperfect situations.It is urgent to analyze its specific application,and improve and develop it.Based on this,starting from the current situation of agricultural accounting treatment,this paper analyzes the advantages and problems of computerized application,and puts forward corresponding application measures.

关 键 词：会计电算化 农业 财务管理 

分 类 号：F320[经济管理—产业经济]