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| 乡村自治下农村村组财务核算模式研究 | |
| 引用本文： | 田平,王耀华,胡剑安,郝一洁.乡村自治下农村村组财务核算模式研究[J].十堰职业技术学院学报,2004,17(4):20-22. |
| 作者姓名： | 田平 王耀华 胡剑安 郝一洁 |
| 作者单位： | 1. 十堰职业技术学院,管理工程系,湖北,十堰,442000 2. 十堰职业技术学院,计财处,湖北,十堰,442000 3. 十堰职业技术学院,审计处,湖北,十堰,442000 |
| 基金项目： | 十堰职业技术学院重点项目(2004KS02)阶段性成果. |
| 摘 要： | 农村实行费税改革后,村组经济依然存在,村组财务核算与管理依然是农村工作的重点和难点。根据农村村组经济的性质和发展状况,对村组经济的核算与管理采用"分村核算、强化公示、定期审计、落实惩处"模式,符合中国农村国情,有利于促进农村经济的发展。 |
| 关 键 词： | 农村 村级财务 核算模式 |
| 文章编号： | 1008-4738(2004)04-0020-03 |
| 修稿时间： | 2004年10月30 |
On rural team accounting mode under village autonomy |
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| TIAN Ping,WANG Yao-hua,HU Jian-an,HAO Yi-jie.On rural team accounting mode under village autonomy[J].Journal of Shiyan Technical Institute,2004,17(4):20-22. | |
| Authors: | TIAN Ping WANG Yao-hua HU Jian-an HAO Yi-jie |
| Institution: | TIAN Ping~1,WANG Yao-hua~2,HU Jian-an3,HAO Yi-jie~1 |
| Abstract: | After the reform of taxes and administrative charges in rural areas, the village team economy still exists and plays an important role in village accounting management. According to the features and development state of present village team economy, the series of management mode, namely, separating team accounting, intensifying accounting publicity, regular auditing, and punishment is feasible and conducive to rural economic development. |
| Keywords: | rural areas village level accounting accounting mode |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |