Problems And Countermeasures Of Accounting For Tobacco Growers' Cooperatives In Heilongjiang

As a new organizational form of tobacco production,farmers cooperatives based on rural household contract management,creative deal with tobacco production "system" and "points",the farmers from labor,technical requirements,technical specification for tobacco production links complex freed,effectively promote the planting scale of tobacco production,intensive management,specialization and informatization management.At the same time,in view of the major problems existing in the accounting of farmer cooperatives,it is urgent for farmers' cooperatives to find an effective development path to regulate the content of tobacco cooperatives accounting.Based on the analysis of the concept and theory of farmers' professional cooperatives,using the method of questionnaire survey from cooperatives 24 farmers in Heilongjiang Province selected 21 farmers' professional cooperatives as the research object,through a questionnaire survey on the development status of farmer cooperatives and accounting analysis.The survey found that farmers cooperatives in Heilongjiang province existing accounting system in accounting is not perfect,the subjects use inaccurate accounting methods,compared with the traditional recording vouchers are incomplete,the accounting books are not standard,cost accounting is not comprehensive and timely preparation of financial statements and many other issues,and to the Heilongjiang Province tobacco Farmers' Professional cooperative accounting irregularities are analyzed,the main reason lies in the supervision and inspection of the lack of unified accounting standards,professional cooperatives obtain original documents difficult,relevant departments is not enough,lack of high-quality accounting personnel.Finally,on the basis of the problems,this paper puts forward some countermeasures and suggestions to regulate the accounting of tobacco farmers' cooperatives in Heilongjiang province.The main contents include perfecting cooperatives accounting organization structure,setting up reasonable and appropriate use of various subjects,and comprehensively improve the level and improve the accounting information quality of accounting documents,improve and standardize the accounting books of the use,construction comprehensive cost accounting system and unified standard to optimize the preparation of accounting statements.In order to promote the healthy and sustainable development of farmer tobacco cooperatives in China through the implementation of these measures.