农村推行税费改革后，村合作经济组织会计核算的内容发生了变化，过去确定的一些会计科目显得欠适用，与现行的经济活动不相适应。针对如此惰况，省、市主管部门对不适用的会计科目作了修改，并制定了税费改革后村合作经济组织的会计核算制度；今年收益分配前均按新的会计制度 After the introduction of the reform of taxes and fees in rural areas, the contents of the accounting of village cooperative economic organizations have changed. Some of the accounting subjects that were identified in the past seem to be less applicable and incompatible with the current economic activities. In response to such an inertia, the provincial and municipal authorities have made changes to the accounting subjects that are not applicable and formulated the accounting system for post-tax reform village cooperative economic organizations. According to the new accounting system before the distribution of revenue this year,