摘要
本文根据“企业会计准则”，概述了现阶段农业企业成本核算的范围、特点及其存在的问题，提出建立规范和完善的农业企业成本核算内容的建议。达到既有利于指导生产经营，不断提高竞争力，获取更多的经济效益。
According to the accounting standard of the enterprise.This paper generalize range,characteristic and the question of the existence about cost keeping so as to set up and perfect the content of cost keeping in agricultural enterprise.It not only direct production oppration for more economic benifit to put up competitiue power but also onforce cost controlling.
