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近年来,各地为建立农业发展基金,采取了一系列政策措施,并取得了初步成效。射阳县开征的农业发展基金已入库近200万元,但由于没有一套相应的会计核算制度,给工作带来很大的困难。笔者根据征管工作第一线的实际情况和农业发展基金的特点,对建立农业发展基金会计核算制度提出如下意见,供参考。农业发展基金会计核算以“收付实现制”为会计结帐基础,以资金收付记帐法为记帐方法。会计科目分为资金来源、资金运用和资金结存三大类,具体内容是: (一)资金来源类: 1.基金收入:核算上交的增加农业发展投入的资金(含拨入的预算内耕地占用税分成和农林特产税分成等)。收入时,记收方,退出时,用红字在收方反映,年终将收方余额全部转到结余科目的收方。
In recent years, various localities have adopted a series of policies and measures for the establishment of the Agricultural Development Fund and have achieved initial success. The agricultural development fund levied in Sheyang County has already stored nearly 2 million yuan. However, without a corresponding set of accounting systems, it has brought great difficulties to the work. According to the actual situation of the first line of collection and management and the characteristics of agricultural development fund, the author puts forward the following opinions for establishing the accounting system of agricultural development fund for reference. Agricultural Development Fund accounting basis of “cash basis” basis for accounting and accounting, accounting method for receiving and payment of funds as the accounting method. Accounting subjects are divided into three major categories of sources of funds, use of funds and balances of funds, the specific content is: (a) sources of funds: 1. Fund income: accounting for the increase in capital investment in agricultural development (including the budget of cultivated land Occupation tax and agriculture and forestry specialties into the share). Revenue, the repossession side, exit, with the red letter reflected in the receiving side, the end of the balance will be received all the balance of subjects received side.