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为了进一步加强财政支农周转金的管理,完善周转金会计核算制度,财政部于1986年正式颁发了《财政支农周转金会计核算办法》((86)财农字第228号文件),自1987年1月1日起执行。现对这个办法作以下说明:
In order to further strengthen the management of the financial support for agricultural working capital and perfect the working capital accounting system, the Ministry of Finance formally issued the Accounting Measures for Working Capital Recovering from Farming (1986) January 1, 1987 implementation. Here is a description of this approach: