最近几年,为了让集体经济得到更加快速的发展,农村集体经济组织使用资产盘活的存量方式,让农村积极经济能够取得较大的发展,攀升速度较快,可是在发展成就的背后也有不少失误和教训,拖后了农村经济的发展速度。文中简单分析了农村集体账务处理中存在的几个误区,并就提升账务处理质量提出了几点建议。 In recent years, in order to achieve a more rapid development of the collective economy, the rural collective economic organizations have used the stock-taking method of asset activation so that the rural positive economy can achieve greater development and rise faster. However, there are also many behind the development achievements Errors and lessons learned delayed the pace of rural economic development. The paper simply analyzes several misunderstandings in the rural collective account management and puts forward some suggestions on how to improve the quality of the account processing.