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农业土地开发建设基金(以下简称开发基金)是国家为了加强农业综合开发,巩固农业基础地位而新设的一个资金投入项目,其投资数额大,建设周期长,涉及面广。要搞好这项资金的管理和核算,必须加强开发基金会计核算的基础工作。笔者拟对此提出如下设想: 一、统一会计科目。资金来源类可设以下科目:(1)拨入开发基金(下设上级拨入开发基金和本级拨入配套基金二级科目);(2)借入开发基金(下设上级借入开发基金和本级借入配套基金二级科目)。资金占用类可设以下科目(1)拨出开发基金(下设农业部分、水利部分等二级科目);(2)借出开发基金(下设农业部分、畜牧部分、水产部分等二级科目)。资金结存类设:开发基金存款科目。
The Agricultural Land Development and Construction Fund (hereinafter referred to as the Development Fund) is a newly established capital investment project to strengthen the comprehensive agricultural development and consolidate the basic status of agriculture in the country. Its investment amount is large, the construction period is long and involves a wide range of issues. To do a good job in managing and accounting for this fund, we must strengthen the basic work of developing fund accounting. I would like to put forward the following ideas: First, the unified accounting subjects. Funding sources can be set up the following subjects: (1) into the development fund (set up under the higher level of the dial-in development funds and dial-up matching funds two subjects); (2) borrowing development funds Level borrowed funds supporting two subjects). The following types of funds can be used: (1) Development funds (including agricultural subjects, water resources and other secondary subjects); (2) Lending funds for development (including agricultural subjects, livestock husbandry and aquatic products, etc.) ). Fund balance type set: development fund deposit account.