Research On The Application Of Financial Accounting Rules Of Specialized Farmers Cooperatives In Huoqiu County

With the further advance of rural reform,the gradual development of market economy,the agricultural development of our country into a new period,a new form of rural cooperative economic organizations,farmers' professional co-operatives is becoming more and more mature.It has distinctive characteristics,mainly highlighted in the organization,ownership structure,income distribution and management mechanism.Its form is the basis of household contract responsibility system,through the supply of agricultural products manufacturing and processing,transmission,storage,sales and related services such as the operation of the production technology and product information to achieve for each member of the economic organization.It was established from the beginning has the mutual economic interests,has the relative stability of the organizational structure,clear members have the rights and assume obligations.The farmer specialized cooperative is the inevitable result of the development of modern agriculture.Its positive role is reflected in improving the level of production organization and promoting agricultural development and farmers' income.It is helpful to improve the mechanization level of agriculture,cultivate modern farmers and improve the overall quality of farmers.Is conducive to deepening the reform of agriculture,better solve the market-oriented mechanism,agricultural land scale management,the collective economic and scientific management,standardization construction of rural organizations at the grass-roots level,and many other problems.Based on its positive role,the state introduced the farmer professional cooperative law in 2006 to regulate the development of farmer professional cooperatives.In the policy guidance and encouragement,the national development of farmers' professional co-operatives present a better state,the number of farmers cooperatives and the number of involved have increased exponentially,operating categories and industry distribution is more and more widely.Good prospects for development,we also see that there are many shortcomings in the sustainable development,cooperative and promote the sustainable development of farmers' professional co-operatives one of the important approaches is to straighten out the financial relationship,the cooperative production and financial conditions and operating activities of accurate measurement,record and reflect.Among them,the financial accounting system,if it can be used well,will have a very positive impact on the continued development of cooperatives.2008 countries issued a"financial accounting system of farmers' professional co-operatives(run),but also to promote the financial work of the farmers' professional co-operatives standardization provides guidance standard,but due to the influence of subjective and objective factors,such as,the use of financial and accounting system is not ideal,so it is necessary for the cooperative system of the current financial and accounting system of the research.This article mainly elaborated in the opening research background and researchcontent,according to the research background and significance,determine the research content involves accounting basis work,internal control system and accounting work from three aspects.At the same time,according to the definition and theoretical analysis,with the aid of combining normative research method and empirical research methods,from the three aspects of the research content Huoqiu county farmers' professional cooperatives financial accounting system,analyzing the present situation and problems of using points out existing problems and analyze the reasons,with the help of the SH case analysis of farmers' professional co-operatives.In farmers' professional cooperatives financial accounting system both home and abroad are introduced on the basis of absorbing experience,perfect Huoqiu county farmers' professional co-operatives and SH cooperative financial accounting system using the proposed.Finally,the paper on the research conclusion and vision for the future,mainly puts forward the adjustment and optimization of accounting system used in cooperative plan and strategy,the deficiency of this paper are expounded,and launched a vision for the future research work.