文档介绍：摘要
农村集体财务的管理历来是农村工作的重点和难点,是农村干部群众普遍关心的问题,同时也是影响农村稳定和发展的重大问题。做好农村集体财务管理工作,是防止集体资产流失,维护农民利益的基本手段和重要保障,是全面繁荣农村经济的基本前提。村级财务管理状况如何,直接影响了基层干群关系和农村社会稳定,制约了农村经济的发展。为此,随着加快建立社会主义新农村步伐的加快,进一步加强农村财务管理具有重要的现实意义。因此,如何搞好村级财务管理,采取村级财务管理新模式,确保村级财务管理的制度化、规范化、民主化,是亟待我们思索和探讨的问题。农村实行家庭联产承包责任制以来,农村财务工作在各级党委、政府和主管部门的重视和支持下,通过一系列改革,管理日趋规范。但是,在实际工作中还存在着一些问题,值得引起重视。
本文对目前我国村级会计核算政策选择现状进行描述性分析,力图揭示目前现状所表现的规律性,并对存在的问题进行原因剖析,进而针对存在的问题提出可行性建议,以期望对优化我国村级会计政策选择有所裨益。
[关键词]农村会计核算会计核算政策会计政策选择
Abstract
Rural collective financial management is always the key and difficult point for rural cadres and the rural areas, is of concern to the problem, also influence the development of countryside stability and important work, is to prevent the collective assets and to safeguard the interests of farmers of the basic means and important guarantee for the rural economy flourish, is the basic premise. The village-level financial management situation, what is directly affect the grassroots relationship between cadre and masses and rural social stability, restrict the development of rural economy. Therefore, as speed up building a new socialist countryside, further strengthen the quickening pace of rural financial management has the important practical significance. Therefore, how to do well the village-level financial management, take the village-level financial management mode, ensure the village-level financial management of the institutionalized, standardization, democratization, is to be our thinking and explored. Rural executes the household contract responsibility system of rural financial work since mittees and governments and departments under the care and support of the reform, through a series of increasingly standard, management. But in actual work some problems still exist, deserves attention.
This paper discusses the present accounting policy choice in current village-level descriptive analysis, tries to reveal the present situation ha