生态农场外部效益会计核算探索

生态农场是兼顾生态效益、社会效益、经济效益的新型农业经营主体。由于现有会计核算体系不能核算生态农场的社会效益与生态效益,导致其价值还没得到完全体现。参考相关学科成果,整理生态农场社会效益与生态效益的具体核算公式;具体设计两套外部效益核算体系,分别将生态农场外部效益作为特殊的农副产品或者作为公共产品进行分类核算。建议从统一核算方法和核算科目、加强财务人员培训、创新服务方式、强化政府监管力度、完善农村集体经济组织等方面完善生态农场会计核算。

Research on the Accounting of External Benefits of Ecological Farm

Ecological farm is a new type of agricultural operation entity with due consideration of ecological, social and economic benefits. Because the existing accounting system can not calculate the social and ecological benefits of ecological farms, its value has not been fully realized. Therefore, referring to the achievements in relevant disciplines, this paper sorts out the specific accounting formulas of social and ecological benefits of ecological farms. And then, two sets of external benefit accounting systems are designed to classify the external benefits of ecological farms as special agricultural by-products or public products. Finally, this paper puts forward some suggestions to improve the accounting of ecological farm.