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近几年来,农村计划生育费用和超计划生育罚款管理混乱,有的村干部多方插手收钱,自收自支、截留挪用现象较为突出,有必要加强这项业务的规范化管理与核算。现行会计制度规定,农村计划生育费用在公益金科目中核算,超计划生育罚款留成,在其他收入科目中核算(超生罚款未上交乡镇计划生育管理部门之前,在应付及暂收款科目核算)。现就以上核算实务举例说明如下: 1、某村接信用社通知,收到乡里
In recent years, the management of rural family planning costs and super-family planning fines has been chaotic. Some village cadres have intervened to collect money, take charge of their own funds and expenditures, and the interception of misappropriation has become more prominent. It is necessary to strengthen the standardized management and accounting of this business. The current accounting system stipulates that rural family planning costs should be accounted for in the public welfare fund account, and super-family planning fines should be retained and be accounted for in other income accounts (surpluses are not accounted for before the township family planning management department and are accounted for in the payable and temporary accounts receivable). An example of the above accounting practice is as follows: 1, a village received a letter from the Society, received the village