农业综合开发项目财务管理实施会计电算化的思考  

On the Application of Edpain the Financial Management of ACD Project

作　　者：马发展[1] 

机构地区：[1]国家农业综合开发办公室,北京100036

出　　处：《青海师范大学学报（哲学社会科学版）》2003年第4期20-23,共4页Journal of Qinghai Normal University(Philosophy and Social Sciences Edition)

摘　　要：1988年国家农业综合开发工作开展以来,财务管理一直是一项非常重要的工作,但以电算化的形式对会计进行核算直到1999年才正式开始。随着我国加入世贸组织,农业综合开发在我国农业财政支持政策中的地位越发重要。因此,对农业综合开发项目实施规范化的会计电算化的管理势在必行。本文首先介绍了农业综合开发项目实施会计电算化的意义。然后对目前实施情况及存在的问题进行剖析,最后针对目前实施现状提出了解决这些问题的几点看法。From the beginning of the national agricultural comprehensive development (ACD) in 1998 on, the financial management has been being the very important work. But the censoring and account on the accounting in the way of electronic data processing (EDP) was for merely started in 1999. As the accession to the WTO of China, the ACD has played a more and more important role in the fiscal support policy on the agricultlure. So, it is a trend that we must implement a canonical EDPA(EDP Accounting) management on the accounting of ACD projects. This paper will introduce the importance of the EDPA on ACD projects firstly. After that, the writer will analyse the problems existing in the process of the implementation now. Finally, some conclusions and suggestions will be presented, which contrapose the current condition of the EDPA.

关 键 词：WTO 农业综合开发 会计电算化 

分 类 号：F302.6[经济管理—产业经济]