新型农业经营主体会计代理采用意愿及其影响因素实证分析  

An Empirical Analysis of the Adoption Intention of Accounting Agent of New Agricultural Management Subject and Its Influencing Factors

作　　者：廖燕[1,2] 谢云 王庆[2] LIAO Yan;XIE Yun;WANG Qing(School of Economics and Management,Yangtze University,Jingzhou,Hubei 434023;Business School of Huanggang Normal University,Huanggang,Hubei 438000)

机构地区：[1]长江大学经济与管理学院,湖北荆州434023 [2]黄冈师范学院商学院,湖北黄冈438000

出　　处：《安徽农业科学》2024年第5期226-230,270,共6页Journal of Anhui Agricultural Sciences

基　　金：湖北省教育厅项目(22Y046);教育部人文社会科学研究青年基金项目(19YJCZH190);全国教育科学“十三五”规划项目(BKA180233)。

摘　　要：会计代理可以节约用工成本、提高效率和促进经营目标的实现,是当前推动新型农业经营主体财务规范的重要过渡阶段。基于湖北省891份调研数据,采用有序Logistic模型检验新型农业经营主体采用会计代理意愿的影响因素。结果表明:性别、年龄、受教育水平、流动资金投资、经营类型、产业类型、毛收入、示范级别、农业培训等因素显著影响新型农业经营主体采用会计代理意愿。据此提出加强经营主体会计知识培育,强化财务规范意识,夯实会计代理基础;建立资金管理台账,关注资金流向,推动会计代理行业发展;设立专项资金支持,提供会计代理对接服务,扩大会计代理行业覆盖面等建议。Accounting agency can save labor costs,improve efficiency and promote the realization of business objectives,which is an important transitional stage to promote the financial norms of new agricultural business subjects.Based on 891 survey data in Hubei Province,this paper uses the ordered Logistic model to test the factors affecting the willingness of new agricultural business entities to adopt accounting agents.The results show that gender,age,education level,working capital investment,business type,industry type,gross income,demonstration level,agricultural training and other factors significantly affect the willingness of new agricultural business subjects to adopt accounting agents.Therefore,it is proposed to strengthen the cultivation of accounting knowledge,strengthen the awareness of financial norms,and consolidate the foundation of accounting agency;establish fund management ledger,pay attention to the flow of funds,and promote the development of accounting agency industry;set up special fund support,provide accounting agency docking services,expand the coverage of accounting agency industry and other suggestions.

关 键 词：新型农业经营主体 会计代理 社会支持理论 

分 类 号：S-9[农业科学]