DOI：10.3969/j.issn.1672-3872.2023.10.035
作者：杨玉琼，陈一君（四川轻化工大学管理学院，四川 自贡 643000）
摘 要：【目的】农业中小型企业是农村经济发展中的关键主体，由于其在组织管理形式、生产加工工艺、产品特性等方面与其他产业相比有所不同，因此增加了其财务核算的难度，研究农业中小型企业的可持续发展对促进农村经济发展具有十分积极的意义。【方法】研究小组阐述了乡村振兴战略背景下我国农业中小型企业财务核算的现状，详细分析了其在财务核算中面临的问题，并从财务核算制度、市场体制、企业内部控制机制、人才管理等方面提出了相应的解决措施。【结果】通过完善有关管理制度，可以有效提高农业企业财务人员的职业素养和技能水平，促进我国大中小型农业企业的同步发展，推动农业企业财务核算的整体进步。【结论】农业中小型企业的可持续发展可以有效促进农村经济的有序发展，助推乡村振兴战略的实施。
关键词：农业中小型企业；财务核算；改善措施
Abstract: [Objective] Agricultural small and medium-sized enterprises are the key subjects in the development of rural economy. Because they are different from other industries in terms of organization and management form, production and processing technology, product characteristics, etc., it increases the difficulty of their financial accounting. Studying the sustainable development of agricultural small and medium-sized enterprises has a very positive significance to promote the development of rural economy. [Method] The research group elaborated the current situation of financial accounting of small and mediumsized agricultural enterprises in China under the background of rural revitalization strategy, analyzed the problems they faced in financial accounting in detail, and put forward corresponding solutions from the aspects of financial accounting system, market system, enterprise internal control mechanism, talent management, etc. [Result] Improving the relevant management systems can effectively improve the professional quality and skill level of financial personnel in agricultural enterprises, promote the synchronous development of large, medium, and small agricultural enterprises in China, and promote the overall progress of financial accounting in agricultural enterprises. [Conclusion] The sustainable development of agricultural small and mediumsized enterprises can effectively promote the orderly development of rural economy and promote the implementation of rural revitalization strategy.
Keywords: small and medium-sized agricultural enterprises; financial accounting; improvement measures
引文信息：[1]杨玉琼，陈一君.农业中小型企业财务核算面临的问题及对策分析[J].南方农机，2023，54(10)：117-120.
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