伴随建设社会主义新农村、构建和谐社会进程,各级政府对村集体的财政补助大量增加。对财政补助资金,村集体应当加强管理、专款专用,同时要区别资金的性质,按照《村集体经济组织会计制度》(以下简称“村会计制度”)的规定,设置会计科目做好账务处理。一、村集体收到财政拨来的运 Accompanied by the process of building a new socialist countryside and building a harmonious society, the financial subsidies of various levels of government to the village collectives have increased substantially. For the financial subsidies, the village collective shall strengthen its management and earmarking. At the same time, it shall distinguish the nature of the funds and set up the accounting subjects according to the provisions of “The Accounting System for Village Collective Economic Organizations” (hereinafter referred to as the “village accounting system”) . First, the village collective received the money transferred from the transport