论文部分内容阅读
湖北襄阳县刘集乡会计服务站自1984年10月成立以来,在上级和有关部门的支持配合下,努少扩大业务范围,既管帐内,又抓帐外;既管好集体资产,又面向农户服务;既着眼于生产经营,又注重经济核算。其主要作法如下: 一、为集体财务把关堵口。为了把住集体财务的关口,堵塞漏洞,这个会计服务站发挥职能部门作用,清老帐、理新帐、开展竞赛,使集体财务越清越明,越理越顺,越赛越好,壮大了集体经济,严格了财务制度,扭转了社会风气。以招待费为例,1986年比上年减少12.9％。通过清理老帐,全乡共收回超支往来款和财务变价款21万元,占应收款总额的58.3％。同时建立审核、审计等制度,精打细算,减轻了农民的负担,提高了财务和会计管
Since its establishment in October 1984, Xiangyang Liuji Township Accounting Service Station in Hubei Province, with the support and cooperation of its superiors and relevant departments, it has expanded its business scope not only in the accounts but also in the accounts. It not only manages the collective assets, Services for farmers; both focus on production and management, but also focus on economic accounting. The main practices are as follows: First, to block the closure of collective finance. In order to put the collective financial barrier, plug the loopholes, the accounting service station to play the role of functional departments, the old account, the new account, to carry out competition, so that the collective finance more and more clear, more richer, the better the game, expanding Collective economy, strict financial system, reversed the social ethos. In the case of hospitality, there was a decrease of 12.9% in 1986 over the previous year. Through the clean-up account, the township, a total recovery of overdue accounts receivable and financial changes 210,000 yuan, accounting for 58.3% of the total receivables. At the same time to establish auditing, auditing and other systems, careful planning, reducing the burden on farmers and improve the financial and accounting tube