Intérêts et limites de la comptabilité « Nouveau Plan Comptable 1987 » pour la gestion des entreprises agricoles

A large growth of accounting can be noted among french farms. The author examines the relevance for the farm management of new concepts and tools brought by the agricultural accounting plan of 1987. He points out the economic interest of some management intermediary remainders and criticizes the low legibility and the ambi- guousness of the balance sheet. The financing table shows the main choices of the financial management. Yet the accounting results are distorted, from an economic point of view, by legal and fiscal reasons : then some treatments again, outside the accounting, may be advised in order to bring out the economics results of the agricultural campaign.