农村财务会计工作是农业经济管理的重要组成部份,是提高农业经营管理工作的基础。它对于完善联产承包责任制,促进农村经济全面发展,提高经济效益,使农民尽快富裕起来,实现工农业总产值翻两番的宏伟目标都有重要意义。一、农村财会工作改革已初见成效。随着农村经济的改革,生产关系的调整,我国农村广泛实行了联产承包责任制,出现了多样化、多层次的合作经济组织。而家庭承包已成为一个主要经营层次。这就使经营管理的工作对象、内容、方式、财会制度、核算办法和收益分配形式等都发生了重大的变化。财务会计工作必须相应地改革,以适应新情况。首先,比较普遍地进行了财务整顿,妥善地处理了实行生产责任制过程中在财务上出现的新问题,搞清了财产和账 Rural financial accounting is an important part of agricultural economic management and is the basis for improving agricultural management. It is of great significance to the improvement of the responsibility system for the production of a joint-stock contract, the all-round development of the rural economy, the enhancement of economic benefits, the quickening affluence of peasants and the achievement of the grand goal of quadrupling the gross industrial and agricultural output. First, the rural financial accounting reform has begun to bear fruit. With the reform of the rural economy and the adjustment of the relations of production, the contract-responsibility system for the implementation of the system of joint-generation has been widely implemented in rural areas of our country, and diverse and multi-level cooperative economic organizations have emerged. The family contract has become a major management level. This has led to major changes in the work objects, contents, methods, accounting systems, accounting methods and distribution of proceeds of management. Financial accounting must be reform accordingly, to adapt to the new situation. First of all, the financial consolidation was carried out more generally and properly handled the new financial problems in the process of implementing the system of production responsibility, clarified the assets and accounts