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管理体制,指的是互相联系、互相制约的各组织机构之间的格局、配置和管理权限划分的制度。农村会计管理体制是一个国家的农村地区在一定时期根据自己所处的社会经济环境介入会计活动,对会计活动进行干预、控制所做出的一系列制度和机制上的安排,以及据此所制定的一系列会计规范,它包括三部分的内容,即农村会计工作领导体制、农村会计人员管理体制和会计制度(会计准则)制定权限。农村会计管理体制是一个国家会计模式的重要内容和经济管理的组成部分,任何一种会计管理体制模式的选择,都是与一定的社会经济环境相联系的。应该根据社会经济环境进行不断的调整和改革。
Management system, refers to the interconnected and mutual constraints between the various organizational structures, allocation and management authority division system. Rural accounting management system is a country’s rural areas in a certain period according to their socio-economic environment involved in accounting activities, intervening in accounting activities, control a series of institutional and institutional arrangements made, and accordingly formulated A series of accounting norms, which includes three parts, namely, the leading body of rural accounting, rural accounting personnel management system and accounting system (accounting standards) to develop authority. The rural accounting management system is an important part of a national accounting model and an integral part of economic management. Any choice of an accounting management system model is linked to a certain social and economic environment. Should be based on the social and economic environment for continuous adjustment and reform.