作为专业会计之一的农业会计,在市场经济条件下,有其自身的特点。正是由于这些特点的出现,导致农业会计在核算中出现信息失准。本文以此为切入点,阐述了农业会计特点,介绍了农业会计核算中会出现信息失准的问题,并就提高农业会计核算准确性进行了思考。 As one of professional accounting, agricultural accounting has its own characteristics in the market economy. It is precisely because of the emergence of these features that led to the emergence of agricultural accounting information misalignment. This article takes this as an entry point, elaborates the characteristics of agricultural accounting, introduces the problem of information misalignment in agricultural accounting, and makes some thinking on how to improve the accuracy of agricultural accounting.