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在农村,村集体经济组织集体资产是广大农民群众辛勤劳动的成果,是建设社会主义新农村和构建和谐社会的经济基础之一。加强村集体经济组织的财务会计管理,显得至关重要。本文从理论与实践的结合上,就加强村集体经济组织财务会计的若干基本问题—统一村集体财务会计制度、推进财务会计信用等级管理、规范村财务收支预决算、全面普及村会计电算化、落实村民主理财制度和提高财会人员素质等,进行了总结、探索和展望。谨以此文纪念改革开放30年。
In rural areas, the collective assets of village collective economic organizations are the fruits of the hard work of the broad masses of peasants and one of the economic foundations for building a new socialist countryside and building a harmonious society. It is of crucial importance to strengthen the management of financial accounting in village collective economic organizations. This article from the combination of theory and practice, to strengthen the village collective economic organizations, some of the basic problems of financial accounting - unified village collective financial accounting system, promote the financial accounting credit rating management, standardize the financial budget of the village budget, universal access to the village accounting The implementation of village democratic management system and improve the quality of accounting personnel, conducted a summary, exploration and prospect. This article commemorates the 30 years of reform and opening up.