按照财政部关于企业财务、会计制度改革的工作部署,根据《企业财务通则》(以下简称《通则》)和农业企业实际情况制定的《农业企业财务制度》(以下简称“新制度”)已经发布。现就“新制度”改革的几个问题作一些介绍,以帮助企业理解和贯彻执行。一、制定“新制度”的指导思想和原则农业企业是指从事种植业、养殖业或以其为依托,农、工、商综合经营,实行独立核算和具有法人地位的农业社会经济组织单位,包括:全民所有制、集体所有制、私营、外商投资等各类经济性质的企业,及有限责任公司、股份有限公司等各类组织形式的企业。我国的农业企业按所有制划分,全民国有企业占主导地位,集体乡 According to the work plan of the Ministry of Finance on the reform of corporate finance and accounting system and the “Financial System of Agricultural Enterprises” (hereinafter referred to as “the new system”) formulated in accordance with the General Rules for Enterprise Finance (the “General Rules”) and the actual conditions of agricultural enterprises, Posted Now on “new system ” a few of the problems of reform to make some introduction to help enterprises understand and implement. I. Guidelines and Principles for Formulation of a “New System” Agricultural enterprises refer to agricultural socio-economic organizations that engage in integrated operation of agriculture, industry and commerce, carry out independent accounting and hold a legal person status based on planting, breeding or relying on them. The units include various kinds of economic enterprises such as ownership by the whole people, collective ownership, private ownership and foreign investment, as well as enterprises with limited liability and limited liability companies and other forms of organization. The agricultural enterprises in our country are divided according to the ownership system and the state-owned enterprises of the whole people dominate the collective township