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| 农村会计统一代理制模式 | |
| 引用本文： | 何凤平,郑少锋,张运坤. 农村会计统一代理制模式[J]. 西北农林科技大学学报(社会科学版), 2004, 4(6): 36-39 |
| 作者姓名： | 何凤平 郑少锋 张运坤 |
| 作者单位： | 西北农林科技大学,经济管理学院,陕西,杨凌,712100 |
| 摘 要： | 农村会计统一代理制是完善农村会计核算和财务管理的新举措。实行会计统一代理制的有效方式是"村有乡管"、村有乡管主要包括三种形式,即:村资乡管、村账乡管和双代管。这三种形式是循序渐进发展而来的,其中双代管是最具成效的一种形式。 |
| 关 键 词： | 农村会计统一代理制 村有乡管 双代管 |
| 文章编号： | 1009-9107(2004)06-0036-04 |
| 修稿时间： | 2004-03-18 |
Rural Unified Acting System of Accounting |
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| HE Feng-ping,ZHENG Shao-feng,ZHANG Yun-kun. Rural Unified Acting System of Accounting[J]. Journal of Northwest A&F University(Social Science Edition), 2004, 4(6): 36-39 | |
| Authors: | HE Feng-ping ZHENG Shao-feng ZHANG Yun-kun |
| Abstract: | Rural unified acting system of accounting is a new way of improving rural accountcheck and financial management. The effective way of performing unified acting system of accounting is"Rural finance is Acted by Town"(RFAT).RFAT includes three styles,that are:rural capital is acted by town,rural account is acted by town and both capital and account are acted by town.These three styles are developed gradually. Both capital and account are acted by town is the most effective style. |
| Keywords: | rural unified acting system of accounting RFAT both capital and account are acted by town |
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