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本文主要从农机购置补贴下分析农机流通企业面临的财务管理、会计核算等新问题。农机购置补贴拉动了农机市场的繁荣,加快了农业机械化进程和推动了农业现代化,为三农建设做出了新的贡献,但同时由于补贴这一政策的特殊性又给流通企业规范和财务管理带来了不少问题,针对这些问题笔者进行了简要分析并给出了一些建议和探索。
This paper mainly analyzes the problems of financial management, accounting and other issues faced by the agricultural circulation enterprises under the subsidies of purchase of agricultural machinery. Subsidies for agricultural machinery purchase stimulated the prosperity of the agricultural machinery market, accelerated the process of agricultural mechanization and promoted agricultural modernization, and made new contributions to the construction of agriculture, rural areas and farmers. At the same time, due to the pecuniary subsidy, the specialization of circulation enterprises and financial management Brought a lot of questions, the author conducted a brief analysis of these problems and gives some suggestions and exploration.