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实行以家庭经营为主的“包干到户”责任制后,农村财务会计工作出现了许多值碍研究的新情况、新问题.从谷城县的情况看,主要有以下四个方面.一是核算单位发生了变化.过去以生产队为基本核算单位,一个单位设一名会计,建立一套帐簿.全面推行家庭经济承包责任制后,生产出群众掌握,收支由承包户自理,生产队由直接经营核算变成为监督承包户经营、核算,本身的经济业务大大减少,原来的组织机构、会计人员不适应了.二是核算范围发生了变化.过去农林牧副渔由生产队统一核算,实行“包干到户”后,生产队只需要核算承包户的超产超收和上交集体的部分,原来设置的34个会计科目和有关帐簿,大多数不适用了.过去分配结束后,按分配方案编好报表,汇总上报.现在单靠会计数据已不能
After the implementation of the responsibility system of “home-from-home” based on family business, there are many new situations and problems in rural financial accounting work that hamper the research.From the situation of Gucheng County, there are mainly four aspects as follows. First, the accounting unit has changed in the past to the production team as the basic accounting unit, a unit set up an accountant to establish a set of books.After the full implementation of the household economy contract responsibility system, to produce the masses grasp the revenue and expenditure by the contractor , The production team from direct management accounting into supervision of contractors management, accounting, its own economic operations greatly reduced, the original organization, accounting staff did not meet the second is the accounting range has changed in the past, animal husbandry, forestry, animal husbandry and fishery production Team uniform accounting, the implementation of “package to house ”, the production team only need to account for contractors overcapacity overstock and turned over to the part of the collective, the original set of 34 accounting books and related books, most do not apply. After the distribution, according to the distribution of the preparation of a good report, summary report. Now accounting data alone can not