Analysis on Accounting System of Tourism Agricultural Enterprise in China

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.