江苏省射阳县在清理农村财务的基础上,从去年九月份开始,全面进行农村会计档案建档工作。到九月底止,全县504个村,4200多个村民小组和389个乡镇企业的会计档案全部建好。实现了集中统一管理,达到了方便查找利用的要求。他们的具体做法是: 一、总结教训、统一认识这个县的农村从合作化到公社体制改革,核算体制多次变动,财会人员变动频繁,特别是文化大革命的十年内乱,使一部分农村会计帐册表簿及经济统计材料管理存在一些严重问题:一是档案资料散失严重,去年财务清理中全县有16个村、67个组、169个村办企事业单位帐据不全;二是交接手续不 Sheyang County, Jiangsu Province, in the clean-up of rural finance on the basis of starting last September, the full implementation of the rural accounting archives file. By the end of September, all county 504 villages, more than 4,200 villagers’ groups and 389 township and village enterprises all had their own accounting records. Achieve a centralized and unified management, to facilitate the search and utilization requirements. Their specific practices are: First, lessons learned, a unified understanding of the county from rural cooperatives to the commune system reform, accounting system changes many times, accounting personnel changes frequently, especially the Cultural Revolution a decade of civil strife, so that part of the rural accounting There are some serious problems in the management of book catalogs and economic statistics materials. First, there is a serious loss of archival materials. In last year’s financial clearance, there were 16 villages, 67 groups and 169 village-owned enterprises and institutions in the county. The second is the transfer procedure Do not