农村集体产权制度改革中清产核资账务处理实践探讨——以宁化县翠江镇X村为例  

Discussion on the Practice of Accounting Treatment of Asset and Capital Verification in the Reform of Rural Collective Property Rights Institution——A Case of X Village in Cuijiang Town of Ninghua County

作　　者：邱祖东 QIU Zu-dong(Ninghua County Agriculture and Rural Bureau,Ninghua,Fujian 365400,China)

机构地区：[1]福建省宁化县农业农村局,福建宁化365400

出　　处：《台湾农业探索》2020年第4期74-79,共6页Taiwan Agricultural Research

基　　金：福建省宁化县稳步推进农村集体产权制度改革项目。

摘　　要：【目的/意义】清产核资是农村集体产权制度改革的基础和前提,对清产核资账务处理方法进行探索,有利于推进农村集体资产清产核资工作的顺利开展。【方法/过程】该文阐述了清产核资账务处理的意义、依据,以及农村集体资产清产核资账务处理方法,并以宁化县翠江镇X村清产核资账务处理为例,探讨了适合村级会计核算水平的清产核资账务处理方法。【结果/结论】结合农村集体产权制度改革清产核资工作实际情况,综合会计工作本质、相关规定等,提出了农村集体资产清产核资中对清查核实对象盘盈、盘亏统一记入“公积公益金”的账务处理方法,这种账务处理方法符合实际,操作简单。【Objective/Meaning】The asset and capital verification was the foundation and premise of the reform of rural collective property rights institution,and the exploration on the accounting treatment method of asset and capital verification was conducive to promoting the smooth development of the evaluation and checking up of rural collective assets.【Methods/Procedures】The significance and basis of the accounting treatment of asset and capital verification were expounded in this paper,as well as the accounting treatment method of the evaluation and checking up of rural collective assets.Then,by taking X Village in Cuijiang Town of Ninghua County as an example,the accounting treatment method of asset and capital verification was discussed which was suitable for the village level of accounting.【Results/Conclusions】By combining with the actual situation of asset and capital verification in the reform of rural collective property rights institution,and through the comprehensive consideration of the nature of accounting and relevant regulations,an accounting treatment method was put forward,namely,the inventory profit and the inventory loss of the objects that were checked and verified should be uniformly recorded in the“public accumulation fund&public welfare fund”in the evaluation and checking up of rural collective assets.And this accounting treatment method was conformed to the reality and was simple in operation.

关 键 词：清产核资 账务处理方法 实例 

分 类 号：F321.32[经济管理—产业经济]