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“一事一议”资金是农村税费改革后新调整的一个会计科目,它所核算的资金属于集体资金,主要包括与村民生活和生产密切相关的,必须由村集体统一组织兴办的农田水利设施、人畜吃水设施、村道路建设、植树造林工程等全体村民直接或间接受益性设施和项目等公益事业所需资金。“一事一议”资金的筹措由本村村民负担并通过规定的程序进行限额审批。经过批准的“一事一议”资金,要根据鲁农经站[2002]4号《通知》精神,
The “one thing, one bill” fund is an accounting item newly adjusted after the reform of rural taxes and fees. The funds it accounts belong to the collective funds, which mainly include the farmland water conservancy facilities that are closely related to the life and production of villagers and must be organized by the village collectives , Livestock and poultry water supply facilities, village road construction, afforestation projects and other villagers directly or indirectly beneficiary facilities and projects required for public welfare funds. The financing of “one thing, one bill” is borne by the villagers in this village and approved by the limit through the prescribed procedures. Approved the “one thing one meeting” funds, according to Lu Nong Jing Station [2002] No. 4 “notice” spirit,