通过对各个时期农村会计制度与其他行业会计制度进行对比,并结合农村财务审计案例分析,可以看出,内部往来是个集中体现中国农村会计特色的重要账户,是中国国情与中国会计智慧相结合的产物,也是我国农村会计区别于其他行业、其他国家会计账户体系的重要标志之一。全面认识内部往 By comparing the rural accounting system with other industry accounting systems in various periods and combining with the analysis of rural financial audit cases, we can see that the internal exchange is an important account that centralizes the rural accounting features in China. It is a combination of China’s national conditions and Chinese accounting wisdom The product is also one of the most important symbols of the country’s accounting system that distinguishes rural accounting from other industries in China. Comprehensive understanding of the internal