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农村集体财务管理制度建设关系到农民切身利益的维护和农村社会的稳定。新的《村集体经济组织会计制度》针对目前村级财务混乱的现状,制定了相应的措施和规定,对完善村集体经济组织财务会计工作,推进村集体财务管理经常化、规范化、制度化起到了十分重要的作用,但许多财务人员在理解收入和支出的核算原则上,采用权责发生制和收付实现制时存在误区。笔者结合实际情况,对权责发生制和收付实现制在现实中的应用进行调研。
The construction of the rural collective financial management system is related to the maintenance of vital interests of peasants and the stability of rural society. The new “village collective economic organization accounting system” for the current status of village-level financial confusion, developed the corresponding measures and regulations, to improve the village collective economic organization of financial accounting, promote village collective financial management from the normalization, standardization, institutionalization However, many financial officers misunderstand the principles of accruals and payment receipts and payments when they understand the principle of accounting for income and expenditure. Based on the actual situation, the author conducts research on the application of accrual basis and payment receipt and payment system in reality.