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为适应农村税费改革的新情况,搞好村务公开和民主管理,加强村集体经济组织的会计工作,规范村集体经济组织的会计核算,根据《中华人民共和国会计法》及国家有关法律法规,财政部发布了《财政部关于印发<村集体经济组织会计制度>的通知》(财会〔2004〕12号),规定自2005年1月1日起在村集
In order to adapt to the new situation of rural tax and fee reform, do a good job in open village affairs and democratic management, strengthen the accounting work of village collective economic organizations, and standardize the accounting of village collective economic organizations, according to the “Accounting Law of the People’s Republic of China” and relevant laws and regulations of the state. The Ministry of Finance issued the “Notice of the Ministry of Finance on Printing and Distributing the Accounting System for Collective Economic Organizations in Villages” (C&C [2004] No. 12), which stipulates that the villagers must have been in the village since January 1, 2005.