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随着社会主义市场经济体制的推进和农村经济结构的变革,农村合作经济组织生产和经营活动的多样化,会计核算的内容已扩展到整个农村经济领域。如何确保农村集体资产在运营中保值、增值,建立健全与之相适应的农村财务核算体系,实行财务电算化,逐步与国际惯例接轨,是新时期农村会计工作改革的重点。1.实行财务电算化,可以大幅度提高会计核算效率。计算机处理村组财会经营状况数据,每月只需将所发生经济业务的原始凭证一次登录入机,在机内形成记账凭证,其它记账、结账、汇总报账工作全部由计算机自动处理完成,不但简化了手工记账核算流程,而且避免了手工操作易产生的误差,从而大大提高了财务工作效率。
With the promotion of the socialist market economic system and the reform of the rural economic structure and the diversification of production and business activities of rural cooperative economic organizations, the contents of accounting have been extended to the entire rural economy. How to ensure that the rural collective assets preserve and increase their value during operation, establish and improve the corresponding rural financial accounting system, implement the financial computerization and gradually integrate with the international practice are the focuses of the rural accounting reform in the new period. 1. The implementation of financial computerization, can greatly improve the efficiency of accounting. Computer management of the village group accounting status data, the only monthly economic operation of the original voucher once logged into the machine, the formation of accounting vouchers within the machine, other billing, checkout, the total reimbursement work done by the computer automatically, Not only simplifies the manual accounting process, but also to avoid the errors caused by manual operation, thus greatly improving the efficiency of financial work.