当前,农村合作基金会的会计科目在会计平衡原理、科目的名称、编号和核算内容方面普遍存在不统一、不规范的做法。如何设置和运用农村合作基金会的会计科目?本文试图提出一些探讨性的构想,供有关部门和基层单位参考。 At present, the rural cooperative foundation accounts generally exist in the accounting balance principle, subject name, number and accounting content of the common non-uniform, non-standard practice. How to set up and use the account of rural cooperative foundation? This article attempts to put forward some tentative ideas for the reference of relevant departments and establishments.