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当前新农村建设发生着日新月异的变化,农村经济活动较以往进行了翻天覆地的变革。笔者长期在农经一线工作,深刻了解农村会计核算实际情况。而现阶段《村集体经济组织会计制度》设计的会计科目已不能满足当前农村会计核算的需要,农村会计科目亟待改革。为此,本文就村集体财务会计科目设计这个议题展开讨论,逐一对各个观点进行分述。
In the current new rural construction, rapid changes have taken place and the rural economic activities have undergone tremendous changes than ever before. I long-term front-line work in the rural economy, a profound understanding of the actual situation of rural accounting. However, at present, the accounting subjects designed by the Accounting System for Village Collective Economic Organizations can no longer meet the needs of current rural accounting. The rural accounting subjects need to be reformed urgently. To this end, this article discusses the design of the village collective financial accounting subjects, one by one on the various points of view.