和谐社会背景下村级财务管理问题探讨

发布时间：2018-03-12 14:13

本文选题：村级财务管理　切入点：组织职能　出处：《财会通讯》2014年23期 　论文类型：期刊论文

【摘要】：正一、村级财务管理存在的问题(1)缺乏行之有效的财务管理制度。为规范村级财务核算工作,财政部在2004年颁布了《村集体经济组织会计制度》,但我国一直没有制定专门适合村委会的会计制度。在《村集体经济组织会计制度》明确规定"代行村集体经济组织职能的村民委员会执行本制度"。但在实际执行中,各地方财政和农业经济主管部门不区分是否"代行村集体经济组织职能",要求村级组织全部执行《村集体经济组织会计制度》,使得
[Abstract]:In order to standardize the financial accounting work at the village level, there is a lack of effective financial management system. In 2004, the Ministry of Finance promulgated the Accounting system of Village Collective Economic Organization, but our country has not formulated a special accounting system suitable for village committee. In the Accounting system of Village Collective Economic Organization, it is clearly stipulated that "acting village collective economy". The villagers' committees that organize their functions shall carry out this system "... but in practice, The departments in charge of local finance and agricultural economy do not distinguish between "acting the functions of village collective economic organizations", and require all village organizations to implement "the accounting system of village collective economic organizations", so that
【作者单位】：中山职业技术学院;
【分类号】：F302.6

【相似文献】