2021 development issues of innovative economy in the agricultural sector

Main part 
The action strategy is implemented in five stages, each of which involves the approval of a 
separate one-year state program based on the name of the year [2]. In particular, paragraph 3.3 of the 
Action Strategy, which focuses on the priorities of economic development and liberalization, pays 
special attention to the modernization and accelerated development of agriculture. In this case, farms are 
primarily engaged in the production of agricultural products, as well as processing, preparation, storage, 
sale, construction. 
The need to create favorable conditions for the promotion and development of diversified 
farms engaged in the provision of works and services has been recognized as one of the priorities. 
In this regard, in order to ensure the implementation of the above decree, the issue of 
establishing diversified farms in the country was raised. In order to solve this problem positively, it is 
important not only to change its organizational structure, but also to effectively use and control the 
existing property in them.
The implementation of this control is carried out through the accounting system. At the same 
time, the development of farms is largely supported by the state, the level of service of credit and other 
supply organizations, as well as the correctness of the accounting system on farms. 
Today, changes in the content of accounting are a priority in its development. This is due, on 
the one hand, to the development of new economic relations and economic relations between business 
entities, which require relevant accounting information, and, on the other hand, to the need for 
complete, fast and useful information to manage organizations and their segments.
Some forms of accounting (memorial order, book-order, simplified, etc.) does not correspond 
to the rapidly changing content and not only as a further development, but also as a management 
function it is also an obstacle to the efficient operation of this system. Therefore, the choice of 
convenient and effective forms of accounting is called accounting is one of the most important tasks of 
development.
In particular, in the organization of accounting in multi-sectoral farms, insufficient assessment 
of the practical significance of the form of accounting in the choice of accounting policy, along with 
disruptions in the information system, hinders the solution of accounting tasks.
As a result, this form of accounting is inefficient to ensure continuity. Accounting as a 
practical activity of accounting staff the rules governing accounting include laws, guidelines, standards, 
standard rules, as well as special rules, traditions, and even accounting practices.

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