本文選題：村級財務(wù)管理　切入點：組織職能　出處：《財會通訊》2014年23期 　論文類型：期刊論文

【摘要】：正一、村級財務(wù)管理存在的問題(1)缺乏行之有效的財務(wù)管理制度。為規(guī)范村級財務(wù)核算工作,財政部在2004年頒布了《村集體經(jīng)濟組織會計制度》,但我國一直沒有制定專門適合村委會的會計制度。在《村集體經(jīng)濟組織會計制度》明確規(guī)定"代行村集體經(jīng)濟組織職能的村民委員會執(zhí)行本制度"。但在實際執(zhí)行中,各地方財政和農(nóng)業(yè)經(jīng)濟主管部門不區(qū)分是否"代行村集體經(jīng)濟組織職能",要求村級組織全部執(zhí)行《村集體經(jīng)濟組織會計制度》,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
【作者單位】： 中山職業(yè)技術(shù)學(xué)院;
【分類號】：F302.6

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