T/XJBX 0148-2025 Guidelines for accounting and distribution of economic benefits of rural leisure agriculture economy

Scope

Rural leisure agriculture is a comprehensive industry form that integrates agricultural production with tourism and leisure, cultural experience, study tour education, health care services, agricultural product processing, and e-commerce marketing. It plays an important role in expanding farmers' income channels, driving the development of village collective economies, promoting rural employment and public service improvement, and advancing the coordination of agricultural brands and agro-tourism. Compared with traditional agricultural operations, leisure agriculture is characterized by multiple transaction scenarios, diverse income sources, complex cost structures, significant cash flow fluctuations, strong seasonality and event-driven nature, and frequent related-party transactions. If there are no unified accounting standards and distribution rules, issues such as inconsistent revenue recognition, incomplete cost collection, insufficient compensation for asset and resource occupancy, increased tax and compliance risks, distorted operational data, and frequent disputes over profit distribution may arise, thereby affecting the sustainable operation of projects and long-term cooperation among stakeholders. Rural leisure agriculture projects typically involve multiple participants such as village collectives, farmers, operating entities, investors, cooperatives, and cultural tourism service providers, with inputs including land, buildings, facilities, labor services, brands, cultural resources, and ecological resources. Profit distribution should not only reflect the fair principles of "contribution based on factors, risk sharing, and performance results", but also take into account public goals such as the village collective's public welfare attributes, farmers' main status, long-term investment incentives, and ecological and cultural resource protection. Therefore, it is necessary to establish economic profit accounting and distribution methods suitable for rural

Development Information

Related Standards