Primary Investigation in the Completeness Evaluation Model of Accounting System in Agricultural Enterprises

Dan Feng and Gang Fu

Accounting and Finance Research, 2012, vol. 1, issue 1, 230

Abstract: The basic content of accounting system in agricultural enterprises includes the five aspects of financial accounting system, accounting organization system, accounting supervision system, accounting management system and internal control system. In order to evaluate completeness of accounting system in agricultural enterprises in a comprehensive and quantitative way, this article sets up the evaluation model of completeness of accounting system in agricultural enterprises with the aim of discovering some weak aspects in the accounting system in agricultural enterprises, improving the accounting system in agricultural enterprises and making the accounting system in agricultural enterprises more scientific, rational, effective and maneuverable.

Date: 2012
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