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为适应农村锐费改革的新情况,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,我部制定了《村集体经济组织会计制度》,现予印发,自2005年1月1日起在村集体经济组织执行,1996年财政部颁发的《村合作经济组织会计制度(试行)》同时废止。执行中有何问题,请及时反馈我部(村集体经济组织会计制度略)。
In order to meet the new situation of rural sharp fee reform, improve the openness and democratic management of village affairs, 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 state laws and regulations , The Ministry of Finance formulated the Accounting System for Village Collective Economic Organizations and is hereby promulgated and implemented in the village collective economic organizations from January 1, 2005. The Accounting System for Cooperative Economic Organizations in the Village (Trial) issued by the Ministry of Finance in 1996 Abolished at the same time. If there are any problems during implementation, please timely feedback our department (village collective economic organization accounting system).