CAJ | 학술논문

【目的】为构建农业企业内部会计制度完备性评价模型。【方法】本文采用层次分析法和模糊综合评价法，对广元市31个农业企业内部会计制度完备性进行应用分析。【结果】发现：①样本企业中没有一个农业企业内部会计制度非常完备；②各农业企业内部会计制度完备性存在明显差异；③在各项制度中，管理会计制度最差，然后依次是会计监督制度、会计核算制度、会计工作组织制度、会计控制制度、会计管理制度；④非龙头企业比龙头企业内部会计制度差，小型农业企业比大中型农业企业内部会计制度差。【结论】因此，为了保证会信息质量，既要在宏观上完善国家会计制度，又要微观上健全企业会计制度。
【목적】위구건농업기업내부회계제도완비성평개모형。【방법】본문채용층차분석법화모호종합평개법，대엄원시31개농업기업내부회계제도완비성진행응용분석。【결과】발현：①양본기업중몰유일개농업기업내부회계제도비상완비；②각농업기업내부회계제도완비성존재명현차이；③재각항제도중，관리회계제도최차，연후의차시회계감독제도、회계핵산제도、회계공작조직제도、회계공제제도、회계관리제도；④비룡두기업비룡두기업내부회계제도차，소형농업기업비대중형농업기업내부회계제도차。【결론】인차，위료보증회신식질량，기요재굉관상완선국가회계제도，우요미관상건전기업회계제도。
Obj ective]To constructe the completeness evaluation model for the agricultural enter-prises'internal accounting system.[Method]Used the analytic hierarchy process (AHP )and fuzzy comprehensive evaluation method,and empirically studied the completeness of the internal accounting system for 31 agricultural enterprises in Guangyuan city.[Results]①None of the ag-ricultural enterprises has complete internal accounting system;②The completeness of agricultur-al enterprises'internal accounting system exist obvious difference;③ Among all the accounting systems,the management accounting system is the worst,after that are accounting supervision system,financial accounting system,accounting organization system,accounting control system, and accounting management system by turn;④ Non-leading enterprises'internal accounting sys-tem is worse than leading enterprises,and small agricultural enterprises'internal accounting sys-tem is worse than medium agricultural enterprise.[Conclusion]Both the nation and the enterpri-ses must improve accounting system for the high quality of accounting information.