论文部分内容阅读
土地开发整理是增加有效耕地面积、提高土地质量效益、保证国家粮食安全的重要手段,近年来在重庆得到广泛应用,但土地开发整理资金核算要求与具体会计事项处理与之间的矛盾也逐渐显现。结合重庆实际,分析土地开发整理项目资金核算中存在的三类突出问题,并提出有针对性的对策建议,促进项目资金核算的规范和完善。
Land development and consolidation is an important means to increase effective cultivated land, improve land quality and benefit, and ensure national food security. It has been widely used in Chongqing in recent years. However, the contradiction between the accounting requirements for land development and consolidation and the handling of specific accounting matters has also gradually emerged . Combined with the actual situation in Chongqing, this paper analyzes three prominent problems in the fund accounting of land development and consolidation projects and puts forward some countermeasures and suggestions to promote the standardization and perfection of project capital accounting.