近年来,很多地方对村级集体提留资金的核算和管理不认真,有的以表代帐,搞帐外核算。漏收乱支难反映;有的白条抵库。口头报帐,债权债务纠纷难处理;有的既当会计,又当出纳,混水摸鱼难监督。如我县易家渡镇井湾村,由于管理混乱。问题突出。群众意见很大。我认为(?)村级集体提留资金不能搞帐外核算,核算时应当(?)以下三个环节: 1、入帐。年初,在承包合同上交集体提留的任务落实到户后,会计就应按照合同规定的任务数,借记承包及内部往来——各承包农户科目;贷记应付及暂收款——应交乡镇统筹科目。贷记收益——发包收益——上交村级的承包收益科目。并记入相应设置的承包农户往来明细帐。2、记帐。年中,收到承包农户(单位)上交 In recent years, in many places, the accounting and management of funds collected by village collectives have not been taken seriously and some have been carried out on behalf of the accounts and engaged in accounting. Difficult to reflect the leak confusion; some white to the library. Verbal reimbursement, credit and debt disputes difficult to deal with; some both as an accountant, but also cashiers, mixed fish difficult to supervise. Such as Yi County, Zhenjiang Bay Village, due to management chaos. Prominent problem. The masses have great opinions. I think (?) Village collective funds can not be set aside outside the accounting, accounting should be (?) The following three links: 1, recorded. At the beginning of the year, after the tasks entrusted to be handed over to the collective in the contract are implemented, the accountant should debit the contract and inter-relate with each other according to the number of tasks stipulated in the contract - each contracting farmer subject; credit payable and temporary payment - should be paid Township co-ordinating subjects. Credited income - contracting income - submitted to the village contracted income subjects. And credited to the corresponding set of farmer contract details. 2, accounting. Year, received contract farmers (units) turned over