新型农业经营主体会计工作质量影响因素分析

发布时间：2018-05-19 08:14

本文选题：新型农业经营主体 + 会计工作质量　；参考：《财会通讯》2017年31期

【摘要】：新型农业经营主体是农业现代化的关键,而会计工作质量的高低又是影响新型农业经营主体健康发展的关键因素。文章基于湖北省2015年度206家新型农业经营主体的问卷调查数据应用有序Logistic模型进行分析,结果显示:新型农业经营主体负责人个人特征对会计工作质量有影响,女性和年轻的负责人会计工作质量要更高;在组织类型中,产业化龙头企业的会计工作质量最为理想;政府和银行的扶持对经营主体的会计工作质量具有正向影响。最后文章从会计工作规范化管理、提高会计人员素质、培育壮大新型农业经营主体、加大政府和金融机构外部扶持四个方面为提高新型农业经营主体会计工作质量和实现农村会计工作现代化管理提了几点建议。
[Abstract]:The main body of new agricultural management is the key to agricultural modernization, and the quality of accounting work is the key factor that affects the healthy development of the new agricultural management subject. Based on the questionnaire survey data of 206 new agricultural operators in Hubei Province in 2015, the paper applies the ordered Logistic model to analyze the results. The results show that the personal characteristics of the principals of the new agricultural management have an impact on the quality of accounting work. The quality of accounting work of women and young responsible persons should be higher; among the types of organizations, the quality of accounting work of leading enterprises in industrialization is the most ideal; the support of government and banks has a positive impact on the quality of accounting work of business subjects. Finally, from the standardised management of accounting work, improving the quality of accounting personnel, cultivating and strengthening the new agricultural management main body, Four aspects of external support from government and financial institutions are put forward to improve the quality of accounting work of new agricultural management subjects and to realize the modernization management of rural accounting work.
【作者单位】：长江大学管理学院;
【基金】：国家社会科学基金项目“‘四化同步’背景下农业经营主体培育研究”(项目编号:13BJY108) 湖北省农业厅科研项目“新型职业农民培育研究”(项目编号:2014NK01)阶段性研究成果
【分类号】：F302.6;F324

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