【摘要】 农村实行费税改革后,村组经济依然存在,村组财务核算与管理依然是农村工作的重点和难点。根据农村村组经济的性质和发展状况,对村组经济的核算与管理采用"分村核算、强化公示、定期审计、落实惩处"模式,符合中国农村国情,有利于促进农村经济的发展。更多还原

【Abstract】 After the reform of taxes and administrative charges in rural areas, the village team economy still exists and plays an important role in village accounting management. According to the features and development state of present village team economy, the series of management mode, namely, separating team accounting, intensifying accounting publicity, regular auditing, and punishment is feasible and conducive to rural economic development.更多还原