目前,各地财政部门正在组织换发新会计证的工作,在以旧证换新证的过程中暴露了一些问题,亟待研究解决。 1、非国有经济组织的会计证管理。(1)乡镇企业、村级集体企业、农村股份合作制企业、村组合作经济组织的会计证,原由乡镇企业管理局、农业局和农经管理部门管理,现在要由财政部门统一颁发,需要取得这些部门的理解和支持。在过渡期间,可由乡镇乡企办、农经站和财政所先行审核盖章,然后送县(市)财政局发证,会计证的后 At present, the financial departments all over the country are organizing the work of renewing the new accounting certificate. Some problems have been exposed during the renewal of old certificates, which is urgently needed to be studied and solved. 1, non-state-owned economic organization’s accounting certificate management. (1) The accounting certificates of township and village enterprises, village collective enterprises, rural shareholding cooperative enterprises and village groups as economic organizations should be governed by the township and village enterprise management bureau, the agriculture bureau and the agricultural and economic administration departments. Now they are to be issued by the financial departments in a unified way and need to be Obtain understanding and support from these departments. During the transition period, it may be examined and sealed by the township and town township enterprises, the Nongjing station and the finance bureau, and then sent to the county (city) finance bureau for certification and after the accounting certificate