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乡(镇)财政总预算会计是乡(镇)财政管理工作的重要组成部分,又是一项新的工作。从本期起,我们陆续刊登谢志良、白懋嘉同志编写的《乡(镇)财政总预算会计基础知识讲座》,共五讲:第一讲概述;第二讲乡(镇)财政总预算会计的基本核算方法;第三讲乡(镇)财政预算内资金的核算;第四讲乡(镇)财政预算外资金和自筹资金的核算;第五讲乡(镇)财政总预算会计报表的编制方法。供从事这一工作的同志参考。
Township (town) budget The total budget accounting is township (town) financial management an important part, but also a new job. Starting from this issue, we have successively published Lectures on Basic Accounting Budget of Township (Town) Total Budget Prepared by Xie Zhiliang and Bai Majia. There are five lectures in a row: Lecture 1 Overview Lecture 2 Lecture on Total Budgetary Accounting of Township (Town) Lecture 3: Accounting of Funds in the Township (Town) Budget; Lecture 4: Accounting of Extrabudgetary and Self - Financing of the Township (Town); Lecture 5: Preparation of the Financial Report of the Township (Town) General Budget method. For comrades engaged in this work for reference.