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第一章 总 则第一条 为了规范农业综合开发资金会计核算，保证会计信息质量，根据《中华人民共和国会计法》及国家农业综合开发项目和资金管理的有关政策、法规，制订本制度。第二条 本制度适用于农业综合开发管理部门和建设单位。第三条 农业综合开发资金会计是以农业综?
Chapter I General Provisions Article 1 In order to regulate the comprehensive accounting of agricultural capital development and ensure the quality of accounting information, this system has been formulated in accordance with the “Accounting Law of the People’s Republic of China” and the relevant national policies and laws on comprehensive agricultural development projects and fund management. Article 2 This system is applicable to agricultural comprehensive development and management departments and construction units. Article agricultural comprehensive development of capital accounting is comprehensive?