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随着农村联产承包责任制的推行和发展,农村合作经济的经营管理工作及其机构,也进行了改革。为了发挥乡经营管理服务站(以下简称经管站)的职能作用,必须加强其本身建设,建全内部的会计核算和管理。 (一)会计核算的内容:目前,乡经管站会计核算的内容,主要包括以下五个方面:(1)经管站所有的财产、物质和现金;(2)经管站服务业务的收入、支出和分配;(8)经管站基金的提留和使用;(4)经管站债权债务的结算、收回及偿付;(5)代管农村合作经济组织及有关单位的积累和流动资金。
With the implementation and development of rural contract-based contract responsibility system, the management and operation of rural cooperative economy and its agencies have also been reformed. In order to bring into play the functional role of township operation and management service station (hereinafter referred to as the management station), it is necessary to strengthen its own construction and construction of internal accounting and management. (I) Content of accounting: At present, the contents of the accounting of Township Economic Management Station mainly include the following five aspects: (1) all the property, material and cash of the management station; (2) the income, expenditure of the management service station and (4) Settlement, recovery and reimbursement of claims and debts of the management station; (5) The custody of the accumulation and liquidity of rural cooperative economic organizations and related units.