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深度发展村集体经济实力是当前深化农村改革的一个关键点,是加快促进村级基层组织建设的一项重要措施。正是在这一背景下财政部出台了《村集体经济组织会计制度》。文章结合工作实际,对《村集体经济组织会计制度》的特点以及实施过程中遇到的问题进行了探讨,并在此基础上就如何加强村集体经济组织的财务会计工作提出了几点建议。
Depthly developing the collective economic strength of a village is a key point in deepening rural reform and an important measure to speed up the construction of grassroots organizations at the village level. It is in this context that the Ministry of Finance has promulgated the “Accounting System for Village Collective Economic Organizations.” In this paper, the characteristics of “village collective economic organization accounting system” and the problems encountered in its implementation are discussed in combination with the actual work. On this basis, some suggestions are put forward on how to strengthen the financial accounting of village collective economic organizations.