目前,黑龙江省正处于政府机构改革的关键时期。在改革中,重新确定、强化一些部门的原有职能十分重要。各级乡镇企业行政主管部门都承担着会计工作职能,既要认真贯彻执行国家制定的财务会计法规,又要做好贯彻执行农业部规定的乡镇企业系统会计报表的编报和汇总工作。同时,还要指 At present, Heilongjiang Province is in a crucial period of reform of government agencies. In the reform, it is very important to redefine and strengthen the original functions of some departments. The administrative departments of township and village enterprises at all levels should assume the function of accounting work. It is necessary to conscientiously implement the financial and accounting laws and regulations formulated by the state and make compilation and summarization of the system accounting reports of township and town enterprises as stipulated by the Ministry of Agriculture. At the same time, but also refers to