乡镇企业会计工作规范化研究

Accounting of Standardization of Township Enterprises

乡镇企业是建设社会主义新农村的重要力量。我国乡镇企业为数众多,其资金少、规模小,受传统管理体制影响较深,其会计核算工作良莠不齐,漏洞较多,严重制约着乡镇企业的健康发展。为此,应建立与乡镇企业经营相适应的会计制度,提高会计人员素质,加强外部监管力度,为乡镇企业会计工作规范化营造良好的会计环境,从而加快社会主义新农村建设的步伐。

Township enterprises are very important forces in building a new socialist countryside.China’ s township enterprises have a large number,while limited funds,small-scale and greatly depend on the tradi-tional management system,so their accounting is less standardized and there are many loopholes,which in turn seriously restricts the healthy development of township economy.It is necessary to establish corresponding ac-counting system adapted to the rural enterprises,improve the qualification of accounting sta...