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《中华人民共和国农民专业合作社法》施行后,各地农民专业合作社发展迅速。但对财会工作的重视程度还不够,各种规模、各种类型的合作社财会工作还存在着亟待解决的问题。2008年1月1日实施的《农民专业合作社财务会计制度(试行)》对合作社的会计核算和会计信息披露提出了与企业不同的要求。做好农民专业合作社财会工作,加强农民专业合作社财务管理,向会计信息使用者提供真实、可靠的会计信息,将有利于杜绝虚假会计信息,有利于党在农村的各项政策的落实,有利于农民专业合作社的健康发展。
After the implementation of the Law of the Peasants’ Cooperatives of the People’s Republic of China, the specialized farmer cooperatives in various places have developed rapidly. However, the importance attached to accounting work is not enough. There are still problems to be solved urgently in various types of cooperative financial work. January 1, 2008 implementation of the “farmer cooperatives financial accounting system (for Trial Implementation)” of cooperatives accounting and accounting information disclosure and business requirements put forward different. To do a good job of farmer’s professional cooperatives ’accounting work, strengthen farmer’s specialized cooperatives’ financial management and provide authentic and reliable accounting information to the users of accounting information will help to eliminate false accounting information, which is in favor of the Party’s implementation of various policies in rural areas, The healthy development of farmer cooperatives.