在村合作经济组织中,现金日记账出现赤字的现象普遍存在。 究其原因,主要是因为村级集体经济底子薄弱,当期现金流入量不足,而有关费用又不能及时兑现(如村干部工资等)造成的。近几年,各村干部实行包干负责收缴税费,为了及时完成上级下达的任务,提前代农户垫交了税费款, In village cooperative economic organizations, there is a widespread deficit in cash journal. The reason is mainly due to the weak foundation of the village collective economy, the current cash inflows are insufficient and the related expenses can not be redeemed in time (such as village cadres’ salaries). In recent years, the cadres of various villages have been responsible for collecting taxes and fees. In order to complete the task assigned by superiors in a timely manner, advance payment of taxes and fees on behalf of farmers,