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近年来,民政储金会纷纷建立,但因制度不够健全,给基层征收管理带来了很多难题.为此,西峡县地税局在认真调查研究的基础上,借鉴专业银行及信用社有关制度,初步探索出一条加强民政储金会财务管理新路子,其具体做法是:一、健全制度.于1997年5月份先后制订了《西峡县农村救灾扶贫互助储金会财务管理暂行办法》(以下简称《办法》)和《西峡县农村救灾扶贫互助储金会会计制度》(以下简称《制度》).《办法》规定全县民政储金会的财务收支应遵循权责发生制的原则,彻底改变了原来的收付实现制,规范了储金会的收入和支出项目,便于企业正确核算当期损益.同时规定对储金会为农村扶贫,救急解难支出按实际支出
In recent years, civil savings bank will have established, but the system is not perfect enough, to the management of grass-roots acquisition has brought many problems.To this end, Xixia County Local Taxation Bureau on the basis of careful investigation, drawing on the relevant systems of professional banks and credit unions , And initially explored a new way to strengthen the financial management of the Home Savings Club, the specific approach is: First, improve the system .In May 1997 has formulated “Interim Measures for Financial Management of Xixia County Rural Relief Poverty Alleviation and Mutual Fund Reserve” ( Hereinafter referred to as the “Measures”) and “Xixia County Rural Relief Poverty Alleviation and Mutual Funds Association Accounting System” (hereinafter referred to as “the system”). “Measures” provides that the county civil affairs reserves will be financed by the accrual basis Principle, completely changed the original receipt and payment system, standardize the income and expenditure of the Reserve Fund project, to facilitate the correct accounting for current corporate profits and losses.At the same time provides for the savings will be for the rural poverty alleviation, emergency relief expenditures according to the actual expenditure