实行农村财务会计电算化和村财乡管的财务管理体制,是继家庭承包经营以后,对农村财务核算体制进行的一次重大改革。这项工作的开展,一方面改变了农村财务“手工记帐、算盘核算”不适应市场经济发展的客观要求;另一方面,有利于规范记帐程序、减少人员支出、减轻农民负担和避免统计资料失真等现象发生,对发展壮大农村集体经济有着十分重要的现实意义和长远的历史意义。因此,开展农村财务会计电算化,应注意以下几 The implementation of rural financial accounting and financial management village finance management system, following the family contract management, the rural financial accounting system for a major reform. On the one hand, this work has changed the objective requirement that “manual accounting and abacus accounting” of rural finance do not meet the requirements of the market economy; on the other hand, it is conducive to standardizing accounting procedures, reducing personnel expenditures, reducing peasants’ burden and avoiding statistics Data distortion and other phenomena occur, which have very important realistic and long-term historical significance for the development and expansion of the rural collective economy. Therefore, to carry out computerized rural financial accounting, should pay attention to the following