【摘要】从发达国家的情况来看，农民家庭主要是通过参加农民专业合作社进入农业产业体系，农民专业合作社作为农业产业化过程中的重要经济组织形式，在农业现代化和产业化中发挥着非常重要的作用。随着改革开放的深入以及市场经济的发展，农民专业合作社为农业经济的发展做出了重要的贡献。农民专业合作社是连接市场和农户的中介组织，是融产、供、销于一体发展农业产业化的重要载体，同时也是增加农民收入的重要途径。然而，四川省农民专业合作社的内部财务会计制度建设水平却相对滞后，存在不少问题：财务会计核算制度不健全；财务人员配备不齐，业务素质低下；财务收支不规范，透明度不高；财务核算不规范，财务基础薄弱。从总体上看，四川省农民专业合作社的财务会计核算仍处于低效率、低水平阶段。因此，如何建立完善的农民专业合作社的财务会计制度是亟待解决的问题。

　　本文在相关文献研究以及深入的实地调研的基础上，运用农业经济学原理、现代西方企业财务管理理论，阐述了四川省农民专业合作社的财务会计制度建设情况，分析了影响农民专业合作社财务会计制度建设的原因，提出了完善农民专业合作社财务会计制度的建议。论文分六个部分：

　　第一部分，引言介绍了本文研究的背景及意义，对文献进行了回顾和简要的评述。提出了本文研究的方案，包括研究的思路，研究的方法，研究的技术路线以及研究的创新与不足等方面。

　　第二部分，相关概念的界定和相关理论的借鉴。农民专业合作社的概念、交易成本理论、组织创新理论、西方经典合作社理论等相关理论。

　　第三部分，主要是介绍了农民专业合作社基本情况以及合作社内部财务会计制度的建设情况。首先，分析了农民专业合作社的成立机制，产权结构，决策机制。分析了合作社的财务会计制度建设情况包括合作社会计机构的设置以及会计人员的配备情况、合作社的内部控制制度建设情况、合作社盈余分配制度情况、会计档案管理情况等。

　　第四部分，从内部控制和盈余分配两个方面提出了完善合作社内部财会制度的方式。

　　第五部分，主要是对四川省农民专业合作社财务会计制度建设工作薄弱的深层次分析。首先，从外部因素上看，专业合作社的财务会计工作缺少主管单位的监督管理。其次，从内部因素上看，专业合作社的财务会计工作缺少合作社理事会人员的重视。

　　第六部分，提出了本文研究的结论，提出了改善四川省农民专业合作社财务会计工作的对策建议：加强政府的领导职能、强化培养高素质的财务人员、完善合作社的内部控制制度、完善盈余分配制度、加强会计档案管理等。

　　【关键词】四川省；农民专业合作社；财务会计制度

　　【Abstract】 We can see that farmers join agricultural cooperatives system by rural cooperative organization, which is an important economic organization and play an important role in the process of industrialization of agriculture, from the developed countries from developed countries. With the deepening of reform and opening up and the developing of market economy, rural cooperative organization has brought vitality for the development of the agricultural economy.The rural cooperative organization as an intermediary organizations is an agriculture carrier to join the production, supply and marketing into a whole and an important way to increase the income of farmers. However, the standard of financial accounting is relatively slow in the intern of Sichuan rural cooperative organization. There are many problems:not a sound financial accounting system, financial staffing shortage, the low quality services, the opaque financial revenue and expenditure and the week financial base.

　　Overall, the financial accounting of Sichuan rural cooperative organization is still in low efficiency and low-level stage. Therefore, how to regulate the financial accounting problem of the rural cooperative organization is a serious problem.

　　Based on the use of agricultural economics and modern Western corporate financial management theory, this paper plan to explain the accounting situation of Sichuan rural cooperative organization, analyze the impact of cooperative organization and then give some suggestion to improve the accounting system of organization. The study can be divided into six parts:

　　In the first part, the introduction describes the background and significance of this study, reviewed the literature and briefly reviewed. And then we proposed the program of this research, including the ideas, methods, technical route and the lack and innovation in this paper.

　　The second part, we can see the definition of related concepts and theories of reference. Such as the concept of rural cooperative organization, organizational innovation theory, co-evolution theory and transaction cost theory so on.

　　The third part, the author mainly describes the situation of the accounting of rural cooperative organization. There are the work of the establishment of mechanisms, ownership structure and decision-making mechanism, including the building of the accounting and accounting staffing situation, co-construction of the internal control system, the cooperative surplus situation in the distribution system, records management and so on in Sichuan rural cooperative organization.

　　The fourth part, The way is Proposed to Perfect internal accounting system of co-operative from Internal control and the distribution of profits.

　　The fifth part, this section has analysis the weaknesses in the financial and accounting system of Sichuan rural cooperative organization. First of all, from the perspective of external factors, it is lack of the charge of supervision and management in cooperative organization. Secondly, from the point of view of internal factors, it is lack the attention of cooperative council’s staff to financial accounting.

　　This last part, there are some suggestions to improve the financial accounting of rural cooperative organization in Sichuan. For example, to strengthen the functions of government leadership, to strengthen the training of high-quality financial personnel, to improve the internal control system of cooperatives, to improve the earnings distribution system, to strengthen the accounting records management And so on.

　　【Key words】 Sichuan Province; Rural Cooperative Organization; Accounting