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会计信息是企业价值运动的综合反映,它的真实与否直接影响着企业经营决策的成败。20世纪70年代以来,种子行业会计工作在各级主管部门领导下,通过各级财会工作者的共同努力,取得了可喜的成效,种子行业“会计队伍、会计制度、会计科目、会计报表”实现“从无到有、从粗到细、从一无所知到基本建立、逐步完善”等三个转变。但近年来,随着改革的深入与发展,特别是国家会计准则制度更换频繁、
Accounting information is a comprehensive reflection of the enterprise value movement. Whether it is true or not directly affects the success or failure of the enterprise management decision. Since the 1970s, under the leadership of the competent departments at all levels, the accounting work of the seed industry has made gratifying achievements through the joint efforts of the finance and accounting workers at all levels. The accounting profession, the accounting system, the accounting subjects, the accounting statements, “Achieve ” From scratch, from coarse to fine, from ignorance to the basic establishment, and gradually improve "and other three changes. However, in recent years, with the deepening and development of the reform and in particular the frequent replacement of the national accounting standards system,