论文部分内容阅读
随着社会主义经济体制的建立和逐步改善,面对世界经济全球化、投资多元化、所有制结构的多样化格局的形成,农村经济得到了前所未有的发展机遇,但农村目前的会计管理体制也制约了农村经济的发展。传统的会计管理体制,已不能适应农村经济建设的需要。一、存在问题(一)基础工作薄弱,会计监督职能不能很好的发挥会计信息不真实、不准确、统计数字失真,财务管理混乱,弄虚作假等现象在农村还存在。在现行会计管理体制下,会计监督职能的独立
With the establishment and gradual improvement of the socialist economic system, the rural economy has enjoyed unprecedented opportunities in the face of the globalization of the world economy, the diversification of investment, and the diversification of the ownership structure. However, the current accounting management system in rural areas also restricts The development of rural economy. The traditional accounting management system can no longer meet the needs of rural economic construction. First, the existing problems (A) The basic work is weak, the accounting supervision function can not properly play Accounting information is not true, inaccurate, distortion of statistics, financial management chaos, fraud and other phenomena still exist in rural areas. Under the current accounting management system, the accounting supervision function is independent