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经过二十多年的发展,农保业务会计管理得到了不断强化、规范。新农保的实施,使社会对农保业务会计工作有了更高的要求,也使其中存在的问题日益突出。文章主要通过案例,就农保业务会计中出现的主要问题进行分析,并提出行之有效的解决措施,以期对提高我国农保业务会计工作水平有所裨益。
After more than two decades of development, the management of agricultural insurance business accounting has been continuously strengthened and standardized. The implementation of the new rural social security has made the society have higher requirements for the accounting work of agricultural insurance business and also made the problems existing therein increasingly prominent. The article mainly analyzes the main problems appearing in the agricultural insurance business accounting through the case and puts forward the effective measures to solve the problems, with a view to improving the level of China’s agricultural insurance business accounting benefits.