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目前,乡镇财政所管理的会计工作有农财会计、农税会计、单位预算会计、总预算会计4种,分4套帐核算,由3～4人掌管,各成体系。这4套帐常用会计科目47个(农财会计9个、农税会计13个、单位预算会计10个、总预算会计15个)。造成“四帐分立”的根源:一是各个专业人员往往自立“山头”,照搬“专款储存、分户核算”方法,缺乏“一盘棋”的全局核算观念。他们认为帐务合并了,资金上会出现统一调度的现象,对自己管的经费在开支时不方便。二是县财政在建立乡级财政金库后,对乡财政会计如何转变职能,研究不多。致使乡镇财政有多少职能,就要设立多少套帐来核算。这种做法的弊端是:资金分散,银行帐户多头;缺乏牵制和稽核制度,不符合会计法规要求;一个财政所本来设一套帐就能核算清楚,现在要浪费三套帐簿凭证,如果每个财政所浪费100元,全国
Currently, the accounting work administered by township and town finance accounts for 4 types: agricultural accounting, agricultural tax accounting, unit budget accounting, and total budget accounting. They are divided into 4 sets of accounts and are accounted for by 3 to 4 persons. These 4 sets of accounting commonly used accounts 47 (9 agricultural accounting, agricultural tax accounting 13, unit budget accounting 10, the total budget accounting 15). The root causes of the “four separate accounts” are as follows: First, all professionals tend to establish “hilltops” by themselves and copy the methods of “special account storage and household accounts” without a global accounting concept of “one game of chess.” They think the consolidation of accounts, there will be a unified financial arrangements for the deployment of their own funds in the expenditure of the inconvenience. Second, the county finance in the establishment of township financial treasury, the township financial accounting how to change their functions, little research. How many functions of township finance, it is necessary to set up how many sets of accounts to accounting. The shortcomings of this approach are: decentralized funds, long bank accounts; lack of containment and audit system does not meet the accounting rules and regulations; a financial office would have set an account can be clearly accounted for, now to waste three sets of vouchers, if each A fiscal waste of 100 yuan, the country