会计核算是会计管理体制改革中出现的新事物,对从根本上防预和治理贪污腐败,规范财务行为有重要的作用。但是,随着我国市场经济的不断发展和改革的进一步推进,在农业基层会计核算中出现了一些不可避免的问题。基于此,对当前农业基层会计核算中存在的问题进行探讨,并提出一些解决建议。 Accounting is a new thing emerging in the reform of accounting management system. It plays an important role in preventing and controlling corruption and standardizing financial behavior fundamentally. However, with the continuous development of the market economy in our country and the further promotion of the reform, some unavoidable problems have emerged in the accounting of agricultural grass-roots units. Based on this, the current problems in the accounting of agricultural grass-roots level are discussed and some suggestions for settlement are put forward.