最近,农业部在《关于进一步加强农村集体资金资产资源管理指导的意见》中提出——规范资金管理制度首先要规范财务收入管理制度。集体经济组织的经营、发包、租赁、投资、资产处置等集体收入,上级转移支付资金以及补助、补偿资金,社会捐赠资金,“一事一议”资金,集体建设用地收益等,应当及时入账核算,做到应收尽收。其次是规范财务开支审批制度。 Recently, the Ministry of Agriculture proposed in the Opinions on Further Guiding the Management of Resources in Rural Collective Funds for Assets - To standardize the fund management system, we must first standardize the management system of financial revenue. Collective incomes of collective economic organizations such as operations, contracting, leasing, investment and asset disposal, transfers of funds from their superiors, as well as subsidies, compensation funds, funds for social donations, income from land requisition for collective construction, income from collective construction land, etc. shall be accounted for in time Accounting, done to receive the best. Followed by the norms of financial expenditure examination and approval system.