Study On The Implementation Of The Financial Accounting System For Specialized Farmers Cooperatives

The central government has been very concerned about the Problems about agriculture, rural areas and peasantry, in order to promote the healthy and the sustainable development of specialized farmers cooperatives, the ministry of finance formally implemented “the financial accounting system for specialized farmers cooperatives(trial)” on January 1, 2008. Zhejiang province, as an economically developed province, has been developing rapidly, and the development of Lin’an country specialized farmers cooperatives is also very fast, and the number is growing, but there is little research on the implementation of the financial accounting system for specialized farmers cooperatives. Therefore, this article selects the Lin’an country specialized farmers cooperatives, study on the implementation of the financial accounting system for specialized farmers cooperatives, aims to provide the corresponding policy recommendations for the government departments.Based on the analysis of the related concepts and theories of specialized farmers cooperatives, the paper uses subsection sampling method to select 60 specialized farmers cooperatives in 18 towns from Lin’an country to analyze the development of specialized farmers cooperatives and the implementation of its financial accounting system.The results show that there are many problems in the process of carrying out the financial accounting system for specialized farmers cooperatives in Lin’an country,such as accounting basic work is weak, internal control is not perfect, accounting is not standardized,filingl in the content and methods of financial statements do not meet the regulations and so on. And through the two aspects of the external causes and internal causes to analyse the implementation of the financial accounting system for specialized farmers cooperatives, the external cause is mainly reflected in the financial accounting system for specialized farmers cooperatives is imperfect and inadequate government supervision, the internal cause is mainly reflected in the lack of attention of management staff of the specialized farmers cooperatives, the unreasonable structure of the property rights of the specialized farmers cooperatives, and the lack of the internal supervision system. At last, the paper puts forward the countermeasures and suggestions of improving the accounting calculation of the specialized farmers cooperatives, including perfecting the financial accounting system for specialized farmers cooperatives, government departments should strengthen supervision and training guidance, developing accounting bookkeeping, establishing and improving the internal supervision mechanism of the specialized farmers cooperatives, paying attention to the cultivation of the talents in the accounting field of the specialized farmers cooperatives and so on.