关于乡镇财政对基金会专项贷款还贷业务的会计处理

• 作 者: 于传生
• 机 构: 滕州市龙阳镇财政所,
• 出 处: 齐鲁珠坛
• 发表日期: 2006年04期
• 关键词: 专项贷款 农村合作基金会 乡镇财政所 乡镇财政 处理方法 自有资金 上级财政部门 债务清偿 往来科目 本金

农村合作基金会专项贷款,对于乡镇农村合作基金会的债务清偿,保护广大人民群众合法权益,维护社会稳定,防范和化解金融风险,起到了积极的作用。近年来,基金会专项贷款的还贷工作也已经开始。由于还贷方式不同,乡镇财政所采用的会计处理方法也有所不同。

The special loan provided by the Rural Cooperative Foundation has played an active role in the settlement of the debt of the rural cooperative foundation of towns and villages, the protection of the lawful rights and interests of the broad masses of people, the maintenance of social stability and the prevention and dissolution of financial risks. In recent years, the repayment of special loans by the foundation has also started. Due to the different repayment methods, the accounting methods adopted by township and town finance are also different.