办理村级会计交接业务是农村经营管理部门的一项基础工作,会计交接办理的好坏直接影响村集体正常的生产经营活动,为了保证会计交接的质量,笔者多年的工作实践体会是: 一要“及时”。即对会计交接业务的办理必须及时。农村会计既是村合作经济组 The handling of village-level accounting transfer business is a basic work of the rural management department, accounting for the quality of a direct impact on the village collective normal production and business activities, in order to ensure the quality of accounting transfer, the author years of work experience is: “timely”. That is, the handling of accounting transfer business must be timely. Rural accounting is not only the village cooperative economic group