摘要
随着农村经济发展和农民收入增加，以及国家对农村专项资金投入的增加，农村的会计核算变得更为复杂，原有的简单流水式的会计核算已完全不适应新经济形势。因此，本文从农村现有的会计核算存在的问题出发，旨在改革农村会计制度，提出了在镇统一建立农村会计服务中心，以公招形式委派会计人员，全方位建立会计审计监督制度，规范票据使用制度，以及实现会计电算化等措施。
With the development of rural economy and the increase of farmer income, and the increase of rural special funds, accounting for the rural areas becomes more complex. The original, simple and flowing type of accounting has been completely unable to adapt to the new economic situation. Therefore, this article sets out from the existing problems of accounting in rural areas, and wants to reform rural accounting system. At last, it proposes to establish rural accounting service center in the town, to appoint accountants officially in the form of public bidding, to establish auditing supervision system comprehensively, to regulate bill instrument system and to realize accounting computerization
出处
《重庆航天职业技术学院学报》
2015年第4期32-35,共4页
Journal of Chongqing Aerospace Polytechnic
关键词
新经济形势
农村会计制度
改革
the new economic situation
rural accounting system
reform
作者简介
周如美（1981-），女，重庆人，重庆航天职业技术学院教师，硕土，讲师。主要研究方向：农村经济与金融。
