农村税费改革后，农村收益分配将发生巨大的变化。按照会计核算为经营管理服务的基本原则，有必要即时对村社合作经济组织涉及农村税费改革的几个主要经济业务的核算作出统一调整，以保证会计核算工作的统一性和严肃性，促进农村税费改革工作的深入和完善。 刘军同志在《农村财 After the reform of rural taxes and fees, there will be tremendous changes in rural income distribution. In accordance with the basic principles of accounting for management services, it is necessary to make immediate adjustments to the accounting of several major economic businesses involved in the reform of rural taxes and fees in the cooperative organizations of village and community economy so as to ensure the unity and seriousness of accounting work and promote Rural tax and fee reform in depth and improvement. Comrade Liu Jun in the "Rural Finance