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Analysis on Accounting System of Tourism Agricultural Enterprise in China

Received: 4 August 2014     Accepted: 18 August 2014     Published: 30 August 2014
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Abstract

As a new enterprise organization, tourism agricultural enterprise has occupied a certain market position. However, their internal management and accounting system is still not sound, which has become a problem to be resolved in time. In this paper, the present situation of tourism agricultural enterprise was analyzed. It was pointed out that the diversification of investment subjects leaded to accounting standards being not unified and accounting methods disordered. Existing enterprise accounting system hardly involves the content of accounting of tourism agricultural enterprises. In practice, the lack of feasible system implementation guidelines can’t meet this kind of enterprise production and business operation management need. Based on the concept analysis of tourism agriculture and the features and characteristics of its financial accounting, the accounting systems of tourism agricultural enterprises were analyzed. Then some suggestions perfecting accounting system of tourism agricultural enterprises were given to improve the accounting system and financial management of tourism agricultural enterprises.

Published in Journal of Finance and Accounting (Volume 2, Issue 5)
DOI 10.11648/j.jfa.20140205.11
Page(s) 101-107
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2014. Published by Science Publishing Group

Keywords

Tourism Agricultural Enterprise, Accounting System, Analysis

References
[1] Bai H W(2008).The rural land reform, Securities Times. http://www.p5w.net/ news/gncj/200810/htm.
[2] Yu JF, Qu RQ (2002). Introduction to the production mode during socialism primary stage. Economic Science Press.Beijing: 30-58.
[3] Shao PJ(2012), Study on the reform of Chinese present agricultural production mode. Doctor Dissertation. He nan university:162-165.
[4] Zheng T (2007), Study on development of ecologic tourism agricultural. Agricultural economy.10:51-53.
[5] Ryel R, Grasse T (1991).Marketing Ecotourism: Attracting the elusive ecotourism in nature tourism: Managing for the environment[M]. Island Press, Washington.D .C.
[6] IAS-41(2003)[S]..
[7] Chinas Ministry of Finance (2006). the Accounting Standards for Business Enterprises No.5——Biological Assets[S]. Economic Science Press.
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[9] He,X.L. Wang,D.C (2004).The problems and countermeasures in agribusiness accounting[J]. Chinese Agricultural Accounting ,5:11-13..
[10] Tian,Y.Y.,He,A.Q(2012). The Chinese and foreign biological assets measurement model selection and relevant accounting[J].Finance and Accounting Monthly..10:65-68.
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    He Zhengtao, Peng Jue. (2014). Analysis on Accounting System of Tourism Agricultural Enterprise in China. Journal of Finance and Accounting, 2(5), 101-107. https://doi.org/10.11648/j.jfa.20140205.11

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    ACS Style

    He Zhengtao; Peng Jue. Analysis on Accounting System of Tourism Agricultural Enterprise in China. J. Finance Account. 2014, 2(5), 101-107. doi: 10.11648/j.jfa.20140205.11

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    AMA Style

    He Zhengtao, Peng Jue. Analysis on Accounting System of Tourism Agricultural Enterprise in China. J Finance Account. 2014;2(5):101-107. doi: 10.11648/j.jfa.20140205.11

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  • @article{10.11648/j.jfa.20140205.11,
      author = {He Zhengtao and Peng Jue},
      title = {Analysis on Accounting System of Tourism Agricultural Enterprise in China},
      journal = {Journal of Finance and Accounting},
      volume = {2},
      number = {5},
      pages = {101-107},
      doi = {10.11648/j.jfa.20140205.11},
      url = {https://doi.org/10.11648/j.jfa.20140205.11},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20140205.11},
      abstract = {As a new enterprise organization, tourism agricultural enterprise has occupied a certain market position. However, their internal management and accounting system is still not sound, which has become a problem to be resolved in time. In this paper, the present situation of tourism agricultural enterprise was analyzed. It was pointed out that the diversification of investment subjects leaded to accounting standards being not unified and accounting methods disordered. Existing enterprise accounting system hardly involves the content of accounting of tourism agricultural enterprises. In practice, the lack of feasible system implementation guidelines can’t meet this kind of enterprise production and business operation management need. Based on the concept analysis of tourism agriculture and the features and characteristics of its financial accounting, the accounting systems of tourism agricultural enterprises were analyzed. Then some suggestions perfecting accounting system of tourism agricultural enterprises were given to improve the accounting system and financial management of tourism agricultural enterprises.},
     year = {2014}
    }
    

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  • TY  - JOUR
    T1  - Analysis on Accounting System of Tourism Agricultural Enterprise in China
    AU  - He Zhengtao
    AU  - Peng Jue
    Y1  - 2014/08/30
    PY  - 2014
    N1  - https://doi.org/10.11648/j.jfa.20140205.11
    DO  - 10.11648/j.jfa.20140205.11
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
    SP  - 101
    EP  - 107
    PB  - Science Publishing Group
    SN  - 2330-7323
    UR  - https://doi.org/10.11648/j.jfa.20140205.11
    AB  - As a new enterprise organization, tourism agricultural enterprise has occupied a certain market position. However, their internal management and accounting system is still not sound, which has become a problem to be resolved in time. In this paper, the present situation of tourism agricultural enterprise was analyzed. It was pointed out that the diversification of investment subjects leaded to accounting standards being not unified and accounting methods disordered. Existing enterprise accounting system hardly involves the content of accounting of tourism agricultural enterprises. In practice, the lack of feasible system implementation guidelines can’t meet this kind of enterprise production and business operation management need. Based on the concept analysis of tourism agriculture and the features and characteristics of its financial accounting, the accounting systems of tourism agricultural enterprises were analyzed. Then some suggestions perfecting accounting system of tourism agricultural enterprises were given to improve the accounting system and financial management of tourism agricultural enterprises.
    VL  - 2
    IS  - 5
    ER  - 

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Author Information
  • School of Economics and Management, Southwest University, Bei Bei, 400716, Chong Qing, China

  • School of Economics and Management, Southwest University, Bei Bei, 400716, Chong Qing, China

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