农村政社分设以后,村一级取代了原来的生产大队,形成农村合作经济的一个实体。它的经济活动比原来的大队要频繁得多,因此,必须把它当做当前农村财务会计工作的一个重要课题认真研究。会计核算的内容从当前实际出发,村一级会计核算的主要内容有: 一、管理和核算原大队一级所有的财产、物资、现金(包括存款)和各项债权债务。二、指导和帮助村属企、事业单位记好帐、算好帐,计算和考核经营成果,做好利润分配。有条件的企业单位,要加强产品成本核算。三、搞好合作经济单位应上交的农村教育、计划生育、民兵训练、优抚、交通等各项民办公助事业的统筹经费和集体提留的公积金、公益金、管理费(包括村干部工资和 After the establishment of rural political offices, the village-level replaced the original production brigade and formed an entity in rural cooperative economy. Its economic activities are much more frequent than the original brigade, therefore, it must be studied as an important issue in the current rural financial accounting work. The contents of accounting from the current actual situation, the village level accounting of the main contents are: First, management and accounting of the original brigade level all the property, supplies, cash (including deposits) and various claims and liabilities. Second, to guide and help the village enterprises, institutions recorded good accounts, calculate accounts, calculate and assess the operating results, make a profit distribution. Conditional enterprise units, to strengthen product cost accounting. Third, do a good job co-operation of the economic units should be submitted to the rural education, family planning, militia training, special care, transportation and other privately-funded projects and the overall collection of public welfare fund, public welfare fund, management fees (including village cadres salary and