试探我国国营农场会计演变.docxVIP

PAGE PAGE III 试探我国国营农场会计演变 摘要：我国60多年农业会计制度改革的历史，最终走向了国际趋同的道路，这是一部由简单到复杂、由闭关到开放、由独立到融合、由粗陋到完善的历史。这一历史演进过程带给了我们无穷的知识财富、经验财富、理念财富，同时也带给了我们诸多规律性的认识与启示。本文通过研究我国国营农场会计的演变过程，找出其发展特点，并提出未来的发展构想。 关键词：国营农场；会计；演变；改革 Abstract: history of Chinas 60 years reform of agricultural accounting system finally goes towards international convergence which is a history from simplicity to complexity from closed to open independent to integration and from crude to perfect. This historical evolution process brings us infinite knowledge wealth experience wealth and concept wealth meanwhile brings us many regularity