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我国农业风险投资作为一个新兴行业,其经营管理正处于发展完善之中。相应地,其财务会计核算模式也需要不断地探索,使其既符合《企业会计制度》和《企业会计准则》的要求,又符合风险投资运作规律。本文依据《企业会计制度》,就农业风险投资业务中的几个财务问题及其会计核算进行初步探讨,抛砖引玉,以求促进我国农业风险投资事业的健康发展。
As an emerging industry, agricultural venture capital in China is undergoing its development and management. Correspondingly, its financial accounting model also needs to be continuously explored to make it not only meet the requirements of “Enterprise Accounting System” and “Accounting Standards for Business Enterprises”, but also accord with the law of operation of venture capital. Based on “Enterprise Accounting System”, this article makes a preliminary discussion on several financial problems and their accounting in agricultural venture capital business, and gives some suggestions to promote the healthy development of agricultural venture capital in our country.