黑龙江省农村合作经济组织会计核算理由

【Abstract】wWw.shuoshilunwen.com Peasants is the core of the question on agriculture-countryside-peasants, while the core of peasant’s question is peasant’s income. To Solve the problem of peasant’s income we should set out from the view of the system theory, Lead and develop all kinds of the Rural professional cooperative economic organizations actively, improve peasants’ organization degree so as to promote peasants to raise their income ,which is the realistic meaning with importance.In recent years, the rapid growth of the rural professional economic cooperatives has become rural economy important support strength of development in Heilongjiang Province already. But compared with domestic and international developed area, there is a great of difference, for example, the growth of the different rigions is uneven, the internal management is weak, the level of Scale and organizing degree are low.Therefore the research about development measure of the professional cooperative economic organization in Heilongjiang Province is paid attention by aspects in society. The research about the development measure of the rural economic organization lays particular emphasis on the respects, such as policy, regulation, etc. lack convincing systematization and appraise, analysis and reseach, Especially the research of checking and calculating in accounting is still not deep enough, which cause the foundation of the policy to lack validity, cause blindness of a lot of policies, poor efficiency. So, it is urgent to the analysis and research with systematized professional cooperative accounting problem of rural special cooperate-economic organization in Heilongjiang Province.This article is on the basis of the investigation to the rural professional cooperative-economic organization in Heilongjiang Province, the current situation of the development is analysed, Summarize the research results appraised in the past, with economic environment and characteristic of economic organization after entering WTO, Represented by agricultural machinery business share cooperative in Heilongjiang Province, design the index system, making the method of checking and calculating, combine theory and case together, study problems of accounting, use for reference of uniform national accounting system, put forward the development countermeasure of accounting in Heilongjiang Province further. In order to strengthen their internal management, promote the rural economy and offer more advanced and more effective way.