Study On The Internal Accounting System Construction Of Rural Cooperative Organization In Sichuan Province

We can see that farmers join agricultural cooperatives system by rural cooperative organization, which is an important economic organization and play an important role in the process of industrialization of agriculture, from the developed countries from developed countries. With the deepening of reform and opening up and the developing of market economy, rural cooperative organization has brought vitality for the development of the agricultural economy.The rural cooperative organization as an intermediary organizations is an agriculture carrier to join the production, supply and marketing into a whole and an important way to increase the income of farmers. However, the standard of financial accounting is relatively slow in the intern of Sichuan rural cooperative organization. There are many problems:not a sound financial accounting system, financial staffing shortage, the low quality services, the opaque financial revenue and expenditure and the week financial base.Overall, the financial accounting of Sichuan rural cooperative organization is still in low efficiency and low-level stage. Therefore, how to regulate the financial accounting problem of the rural cooperative organization is a serious problem.Based on the use of agricultural economics and modern Western corporate financial management theory, this paper plan to explain the accounting situation of Sichuan rural cooperative organization, analyze the impact of cooperative organization and then give some suggestion to improve the accounting system of organization. The study can be divided into six parts:In the first part, the introduction describes the background and significance of this study, reviewed the literature and briefly reviewed. And then we proposed the program of this research, including the ideas, methods, technical route and the lack and innovation in this paper.The second part, we can see the definition of related concepts and theories of reference. Such as the concept of rural cooperative organization, organizational innovation theory, co-evolution theory and transaction cost theory so on.The third part, the author mainly describes the situation of the accounting of rural cooperative organization. There are the work of the establishment of mechanisms, ownership structure and decision-making mechanism, including the building of the accounting and accounting staffing situation, co-construction of the internal control system, the cooperative surplus situation in the distribution system, records management and so on in Sichuan rural cooperative organization.The fourth part, The way is Proposed to Perfect internal accounting system of co-operative from Internal control and the distribution of profits.The fifth part, this section has analysis the weaknesses in the financial and accounting system of Sichuan rural cooperative organization. First of all, from the perspective of external factors, it is lack of the charge of supervision and management in cooperative organization. Secondly, from the point of view of internal factors, it is lack the attention of cooperative council's staff to financial accounting.This last part, there are some suggestions to improve the financial accounting of rural cooperative organization in Sichuan. For example, to strengthen the functions of government leadership, to strengthen the training of high-quality financial personnel, to improve the internal control system of cooperatives, to improve the earnings distribution system, to strengthen the accounting records management And so on.