培育新型农业经营主体是我国推进农业现代化和构建现代农业经营体系政策中的一项重要内容。这一政策正在各地落地生根,并发生着可喜的变化,以家庭农场、农业专业大户、农民专业合作社和农业产业化龙头企业为代表的新型农业经营主体得到了蓬勃发展,已成为我国现代农业发展的重要力量。但制约其发展的因素也有不少,其中也包括会计信息方面的问题。当前,不少新型农业经营主体出现的问题主要包括:会计功能单一,停留于“账房先生”式的传统记账核算,股权管理意识薄弱,战略决策、风险管理、分 Cultivating a new type of agricultural management subject is an important part of China’s policy of promoting agricultural modernization and building a modern agricultural management system. This policy is taking root in various places and has undergone gratifying changes. The main body of new type of agriculture represented by family farms, major agricultural professionals, farmer cooperatives and leading enterprises in agricultural industrialization has been thriving and has become a modern agricultural development in China The important force. However, there are many factors restricting its development, including accounting information. At present, the problems appearing in many new-type agricultural operators mainly include: the single accounting function, the traditional accounting method of “Mr. Zhang’s husband”, the weak awareness of equity management, strategic decision-making, risk management,