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随着我国农业经济的迅速发展,农业形成了规模生产、多品种经营、产品深加工、农产品超市大流通现代农业特征。为了确切核算和把握农产品成本,更好地创造农业生产经营收益,准确提供有利于农业科学决策会计信息,进行农业有效理财,实现农村财务收益最大化,需要大量具有农业专业知识的现代会计人才,参与农业经济管理活动。因此,农业高等学院的会计教育必须充分利用农业基地资源培养大量具有农业会计知识的现代会计人才。
With the rapid development of agricultural economy in our country, agriculture has formed the characteristics of modern agriculture with large-scale production, diversified management, deep processing of products and circulation of agricultural products in supermarkets. In order to accurately calculate and grasp the cost of agricultural products to better create the benefits of agricultural production and management, to provide accurate accounting information that is conducive to scientific decision-making in agriculture, to carry out effective financial management in agriculture and to maximize rural financial returns, a large number of modern accounting talents with agricultural professional knowledge are needed, Participate in agricultural economic management activities. Therefore, the accounting education of agricultural colleges and universities must make full use of the resources of agricultural base to cultivate a large number of modern accounting talents with agricultural accounting knowledge.