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村级公益事业建设一事一议财政奖补是推进村级公益事业建设的一项强农惠农新政策。但是现在中央和地方规章制度重点都放在了项目实施程序及财政部门如何对资金进行管理上,对于一事一议财政项目的实施主体──村民委员会如何进行会计核算没有明确规定。况且村级财务管理会计核算本身就是弱项,一事一议财政奖补由筹资筹劳资金、社会捐赠资金、财政奖补资金、村集体积累直接投入等多元化投资格局构成,对于如何完整、准确、明晰的对该项目进行会计核算没有明确规定,会计核算过程中确实存在一定的困难。但是村级对一事一议财政奖补项目的会计核算对于整个项目管理和资金监管至关重要。因此对村级一事一议财政奖补项目的会计核算应该明确和规范。文章对此进行了探讨。
The construction of public welfare undertakings at a village meeting The financial awards make up a new policy of strengthening agriculture and benefiting farmers for the promotion of village-level public welfare undertakings. However, at present, the central and local rules and regulations are all focused on the project implementation procedures and how the financial departments manage the funds. There is no specific regulation on how to carry out the accounting for villagers’ committees. Moreover, the financial management accounting at the village level is itself a weakness. One issue, one meeting finance budget, is made up of diversified investment patterns such as financing funds for social work, social donation funds, fiscal awards and funds, Clear accounting of the project is not clearly defined, the accounting process does exist some difficulties. However, accounting for the financial awards at the village level is of great importance to the entire project management and fund supervision. Therefore, a village meeting a financial compensation for the project accounting should be clear and standardized. The article discusses this.