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设计村合作经济组织的会计制度,不能只设计成单纯管理协调型的会计制度,也不能根据个别经济发达地区的情况,把内容制订得过于烦琐而不顾现实条件。我认为村合作组织会计科目的设置,既要体现会计核算体系规范化,又要符合目前村合作经济组织的特点;既要改革创新,又要照顾到传统习惯。我认为可在原农业部《农业社队会计制度》规定的28个总帐科目基础上,设置29个会计科目,较为适宜。即在资金占用类设:固定资产、固定资产购建支出、对外投资、有价证券、资金投放、产品物资资金、存款、应收款、农户欠款、待摊费用、各项支出、税金、成员报酬、合同结算、收益分配等16个科目;在资金来源类设社员股金、原生产队
The design of the accounting system of village cooperative economic organizations should not be designed solely as a simple management and coordination of accounting system, nor can the content be set too cumbersome and irrespective of the actual conditions in light of the conditions in some economically developed regions. I think that the setting of accounting subjects in village cooperative organizations should not only reflect the standardization of accounting systems but also conform to the characteristics of current village cooperative economic organizations; it is necessary to reform and innovate as well as to take care of traditional customs. I think it is more appropriate to set 29 accounting subjects on the basis of the 28 general ledger subjects set by the former Ministry of Agriculture’s “Agricultural Social Team Accounting System.” That is, in the occupation of funds categories: fixed assets, construction and acquisition of fixed assets investment, foreign investment, securities, capital investment, product materials and funds, deposits, receivables, farmers arrears, prepaid expenses, expenditures, taxes, Member compensation, contract settlement, income distribution and other 16 subjects; in the source of funds set members of the stock, the original production team