Analysis on Accounting System of Tourism Agricultural Enterprise in China

He Zhengtao; Peng Jue

doi:doi:10.11648/j.jfa.20140205.11

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Analysis on Accounting System of Tourism Agricultural Enterprise in China

He Zhengtao, Peng Jue

Published in Journal of Finance and Accounting (Volume 2, Issue 5)

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

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[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．
[8]	Zhu,D.H(2005). Agricultural Economics［M］. Chinese Agriculture Press..
[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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APA Style

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

He Zhengtao

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

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

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APA Style

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

Copy | Download

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

Copy | Download

@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}
}

Copy | Download

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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