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近些年来,各级政府的财政部门都进一步加大了对农村合作社的资金投入,为进一步促进农村合作社的转型设计和发展。但是由于农村合租社财务人员对业务和会计制度的不熟悉,进而导致财政补助资金核算的不规范化。当前,各级政府的重要职责之一是引导和规范农村合作社对财政支农项目资金的使用与核算。本文主要分析了农村合作社财政布置资金核算的问题,提出了规范农村合作社财政补助资金核算的相关方法,并提出了相应的规范农村合作社财政补助资金核算的措施。
In recent years, the financial departments at all levels of government have further increased the funds invested in rural cooperatives and designed and developed the rural cooperatives for further transformation. However, due to the lack of familiarity between the financial staffs of rural cooperatives and their business and accounting systems, the irregularization of financial subsidy funds accounting results. At present, one of the important responsibilities of governments at all levels is to guide and standardize the use and accounting of rural cooperatives’ funds for projects of financial support for agriculture. This paper mainly analyzes the problems of financial arrangement of rural cooperatives and puts forward the corresponding methods to regulate the financial subsidies of rural cooperatives and puts forward the corresponding measures to regulate the financial subsidies of rural cooperatives.