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自1988年我国开展会计委派制工作 试点以来,各省、市区都不同程度地进行 了试点推行工作,会计委派工作逐步走向 深入。委派试点工作的范围由开始的侧重 于行政事业单位,逐步向农村和小型企业 推开,从农村级财务会计委派制试点来 看,在部分地区取得的成效是显著的。时 至今日,各地对农村是否实行财务会计委 派制认识还未统一,各地的做法也有很大 差别,实际操作中还有一些难题无法解 决。现在我们就农村村级财务实行会计委 派制及相关问题做初步探讨,供同行们借 鉴。
Since China started the pilot program of appointing accountants in 1988, all provinces and municipalities conducted pilot projects to varying degrees, and the appointment of accountants went deeper and deeper. From the beginning, the scope of the pilot project was emphatically focused on administrative units and gradually pushed to rural areas and small enterprises. From the perspective of piloting rural financial accounting committees, the results achieved in some areas were remarkable. Up to now, the understanding of whether or not to implement the appropriation system for financial accounting in rural areas has not been unanimously adopted throughout the country. There are also great differences in practices among different places. There are still some problems in actual operation that can not be solved. Now we will conduct a preliminary discussion on the implementation of the accountant appointing system and related issues in the rural village finance so that our colleagues can learn from it.