농업회계기록의 실태 및 활성화 방안

A Study on Current Status and Activation Plan of Agricultural Accounting Records

The purpose of this study is to analyze the current circumstance of agricultural accounting records and present the policy proposals to promote the agricultural accounting records. The data were obtained from farmers who participated in agricultural accounting education conducted by the Rural Development Administration. The frequency analysis and cross-tabulation analysis were used to identify the current status of agricultural accounting. The effect of the characteristics of farmers on the experience of accounting education was estimated by binary logit model. The results of the analysis are as follows. We find that farmers want to keep accounting records to manage their income and expenses rather than taxation. Furthermore, it shows that the younger the farmer is and the lower the income is, the more likelihood of receiving agricultural accounting education is. Based on the results, the two methods are suggested that farmers set down the agricultural accounting record. First, user-friendly web-based programs need to be developed. Second, according to the level of their book-keeping knowledge and proficiency, farmers should be consistently trained at professional institutions.