以家庭承包经营为主的农业生产责任制极大地调动了广大农民的生产积极性,但随着时间的推移,由于种种原因,在农村出现了“两工”结算不及时,拖欠“三提五统”及各业承包费等现象,成为近期农村工作的重点和难点,如何妥善解决好这些遗留问题,以更好地适应农村税费改革的需要,已成为当务之急。 一、提高对往来账款的结算重要性和必要性的认识 The responsibility system for agricultural production, which is dominated by family contract management, greatly mobilized the enthusiasm of farmers for production. However, over time, due to various reasons, the settlement of the “two workplaces” in the rural areas was not timely and the “Three Guarantees and Five Systems ”And the contracting fees of various industries have become the focus and difficulty of rural work in the near future. How to properly solve these remaining problems in order to better meet the needs of rural tax-fee reform has become a top priority. First, to raise awareness of the importance and necessity of settlement of current accounts