农村财务实行代管之后,乡村两级的会计业务处理发生了新的变化,为促进这项工作不断规范,结合寿光市的做法,谈几点体会。 一、账簿的设置 根据各地的实际情况,乡镇应设“七账”,即总账、存款日记账、固定资产明细账、往来明细账、产品物资明细账、收支明细账、积累分配明细账。为了乡镇和村互相牵制,村应设“三账四簿”,即固定资产明细账、往来明细账、现金日记账及产品物资登记簿、低值易耗品登记簿、两 After the implementation of rural finance, new changes have taken place in the accounting treatment at the village level. In order to promote this work and regulate it in a unified manner with the practice of Shouguang City, I will talk about some experiences. First, the books set According to the actual situation around the township should be set up “seven accounts”, that is, the general ledger, deposit journal, fixed assets breakdown, current and detailed accounts, detailed breakdown of goods and materials, income and expenditure breakdown, accumulated distribution breakdown. In order to contain each other township and village, the village should be set up “three accounts four books”, that is, a breakdown of fixed assets, current and detailed accounts, cash registers and product information registers, low value consumables register, two