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近几年来,笔者利用暑期实习的机会,和农村经济管理部门的有关同志一起,对部分村集体经济组织的财务管理情况进行了审计,重点对会计档案的整理与装订质量进行了调研,发现其很不规范。下面,根据《村集体经济组织会计制度》和《会计档案管理办法》之规定,对村级会计档案的整理与装订谈点意见。一、会计档案的内容会计档案的内容是指会计档案的范围。具体包括会计凭证、会计账簿、财务会计报表和其他会计核算资料四个部分:
In recent years, with the help of summer internship opportunities, the author, together with the relevant comrades in the rural economic management departments, conducted an audit on the financial management of the collective-owned economic organizations in some villages and conducted a survey on the finishing and binding of the accounting files. Very irregular. The following, according to the “village collective economic organization accounting system” and “accounting records management approach” provisions of the village accounting file consolidation and binding point of view. First, the contents of the accounting file Accounting file content refers to the scope of accounting files. Including accounting documents, accounting books, financial statements and other accounting information in four parts: