Research On The Application Of Financial Accounting System For Specialized Farmers Cooperatives

With the implementation of "the financial accounting system for specialized farmers cooperatives (trial)" in January1,2008, it further standardizes financial accounting activities of the specialized farmers cooperatives, optimizes the allocation of resources, strengthens the internal management of the cooperatives and clarifies the property right relations between specialized and its members, protects the lawful rights and interests of cooperatives and its members, and promotes the healthy development of the specialized farmers cooperatives.However,there are still many problems in financial management and accounting aspects and in the process of implementing "the financial accounting system for specialized farmers cooperatives (trial)".It is a urgently demanded resolving problem to establish and improve the accounting system, strengthen the financial management of the specialized farmers cooperatives, manage cooperative funds, complete distribution of the cooperatives surplus, and protect the legitimate rights and interests.For the reason above, the dissertation first reviews the relevant research of domestic and overseas scholars about specialized farmers cooperatives; Secondly, combined with the development of specialized farmers cooperatives and implementation of "the financial accounting system for specialized farmers cooperatives (trial)"in January1,2008, it analyzes the features of new accounting system of specialized farmers cooperatives, the existing problems of the accounting system itself of specialized farmers cooperatives and the deficiency in the implementation of the financial accounting system.Last we get the conclusion and corresponding suggestions.The whole dissertation consists of six chapters:Chapter one is an introduction. It mainly introduces the research background, purpose and meaning of thesis, research of way of thinking, method, main contents and innovation and shortage of the paper.Chapter two is the related concept defining and theory basis.It mainly introduces the concept of specialized farmers cooperatives a,financial accounting system and some theories of the financial accounting system of specialized farmers cooperatives.Chapter three is the development of specialized farmers cooperatives and characteristics of the new accounting system. It introduces the development course of specialized farmers cooperatives, summarizes some characteristics of the new accounting system of the specialized farmers cooperatives.Chapter four is the existing problems of new accounting system of specialized farmers cooperatives itself and in the process of implementing. It expounds the existing problems in extraction of surplus reserves,accounting of finance direct subsidies, and changing the accounting subjects; In the process of implementing, as a result of weak financial and economic law consciousness, bad internal control, disordered asset management and narrow fundraising channels, confusion of tax administration, new accounting system of farmers’ specialized is not properly carried out.Chapter five is countermeasures that perfect accounting system of specialized farmers cooperatives. For the defects of the new accounting system, we have to improve the surplus distribution system,reduce the elasticity of the accounting system, strengthen management of support funds and develop mutual funds, increase necessary accounting subjects. For the existing problems in the process of accounting system implementing, the paper suggests strengthen publicity, enhance the financial management consciousness, strengthen accounting team training, strengthen government support, expand financing channels, stresses the financial management construction, and solidify the tax management base.Chapter six is the conclusion and prospect. Get the conclusion of the countermeasures to improve accounting system of specialized farmers cooperatives summarizes, and analyze the limitations and the prospects for future study.