摘要
农村集体经济组织在原始凭证管理方面存在购买物品未取得合法发票、原始凭证要素填写不规范、建筑工程项目未索取专用发票、审批签字手续不全、对外承包、投资未签订规范的合同或协议等问题,其产生原因主要在于未认真学习、理解、执行相关法律法规,内部控制制度不完善或形同虚设。为加强会计基础工作、保护村集体资产的安全和完整,要认真学习法律法规,建立内部控制制度,加强财务监督,创建职业道德文化,统一自制原始凭证格式。
In the management of original certificate of rural collective economic organizations there exist such problems as not obtaining legal invoices when shopping,irregular filling-out of elements in original certificates,not demanding special invoices in construction programs,incomplete procedure of examination and approval,foreign contract,not signing nominative contracts or agreements in investment,etc.The reasons mainly lie in not studying,understanding and carrying out relevant laws and regulations,and imperfect or superficial internal control system.In order to strengthen the accounting basis work and protect rural collective assets,the paper thinks that laws and regulations should be studied earnestly,internal control system established,financial supervision enhanced,professional ethics and culture founded,and the format of internal source documents unified.
出处
《河北北方学院学报（社会科学版）》
2012年第6期53-55,共3页
Journal of Hebei North University：Social Science Edition
关键词
农村集体经济组织
原始凭证管理
问题及对策
rural collective economic organizations
original certificate management
problems and countermeasures
