浅谈加强农村“代收代结”款项的核算与管理季希富，朱千坤，陆建国，薛青松（一）随着社会公益事业和农村社会服务事业的发展，涉农税收、行政事业性收费和生产、生活服务收费项目的相应增多，加之农村建立家庭联产承包制后，交费对象（农户）的分散性，故当前农村委托会... On the strengthening of the rural areas “collection and delivery” of the accounting and management Ji Xi Fu, Zhu Qiankun, Lu Jianguo, Xue Qingsong (a) With the development of social welfare undertakings and rural social services, agriculture-related taxes, administrative fees and production , The corresponding increase in living service charges, combined with the rural household contract system, the object of payment (farmers) decentralization, so the current rural commission ...