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1、Banks, 45 financial poverty alleviation plans and implementation branch, Department: as a follow-up to the Central, provincial and city spirit of poverty alleviation and Development Conference, more accurate poverty alleviation efforts, ensure that existing standards under the Countys rural poor all
2、 the poverty, poor villages all out. According to the Provincial Association Conference on poverty reduction requirements, combined with our County actually, implementation plan is formulated. A, and General requirements seriously implement implementation Central, and province, and city, and County
3、on poverty storming of deployment requirements, around four a full strategy layout, firm set and effective implement innovation, and coordination, and green, and open, and shared of development concept, put poverty storming as major political task, to synchronization well-off days after poverty deve
4、lopment general target, put precision poverty, and precision poverty as basic strategy, according to party led, and branch led, and farmers subject, and precision to households, and poverty to people of thought, insisted development type financial poverty, Promote poverty alleviation and development
5、 from the past blood transfusion poverty alleviation blood type change on poverty reduction, determined to win battle for poverty eradication. II, and target task according to 45 period between (2016-2020) strongly won poverty battle of strategy target, around poverty population all poverty, countie
6、s all pick hat, solution regional overall poverty of General requirements, firm set innovation, and coordination, and green, and open, and shared of development concept, full play agricultural business bank oriented County domain, and roots rural, and close to three agricultural of positioning advan
7、tage, innovation financial poverty system mechanism, rich poverty credit products, help poverty population development production, and venture employment, and Increasing wealth and improving development in the poor areas of the environment, stimulate economic vitality, adhere to the priority support
8、 for poverty alleviation projects, poverty alleviation fund priorities, poverty reduction priority priority implementation of docking, poverty alleviation measures, comprehensive planning, accurate punches, explore a financial poverty alleviation and sustainable development complement each other, wi
9、th the features of Anhui farmers Jin financial road to poverty alleviation. In 2015 built document state card poor rating award letter of based Shang, 2016 first half of on meet loan basic conditions of poor award letter built document rate up 100%, 2016 years plans single special poverty credit 100
10、 million Yuan; to 2020 end of, plans cumulative put poverty credit over 400 million Yuan, which on built document state card of poverty village, and poor cumulative put 200 million Yuan, and achieved County poverty area based financial service full cover. Third, poverty alleviation and operation pri
11、ncipal (a) poor range. County filing state card a poor village, the poor. (B) the subject. Branch of this county seat of the poverty alleviation and development tasks. Four, priorities and planning (a) the implementation of poverty alleviation. Adhere to the main means of poverty alleviation as pove
12、rty alleviation crucial industries, based around natural resources and industry base village system, support poor village development one village, one product, vigorously support agriculture, agriculture, ecological agriculture, leisure agriculture, agro-industry, agriculture, services, credit, such
13、 as rural tourism, efforts with industry drive the poor out of poverty. Financial support to the development of new subjects of agricultural management, driving the poor .(B) strengthening organizational leadership. To promote effective financial poverty reduction, Head Office to set up a Communist
14、Party Secretary, the Chairman is the head of financial work第一章 绪论一、概念题：1、财务会计：以传统会计为主要内容，以提供企业外部利益主体所需的经济信息为主要任务，使用的重要会计手段是复试记账、编制与审核凭证、登记账簿，编报财务会计报告等。在财务会计中，会计凭证上反映的经济业务是已经发生的会计事项，记账凭证上反映的应该是根据公认会计原则确认和计量的结果，财务会计报表反映的是账实相符的、外部利益主体关心的、以财务信息为主的经济信息，并且这些经济信息必须以规定的格式、相同口径的经济指标反映。2、管理会计：是适应现代企业管理需要，突破传统
15、会计而发展起来的，以财务会计资料为基本依托、相对独立的会计学科。其服务对象是企业内部各级管理人员，不需要固定的程序，既不受任何统一的会计制度等法规的约束，也不受固定的程序和会计惯例的制约。规范与控制是管理会计的两大内容。3、确认：是指通过一定的标准，辨认应输入会计信息系统的经济数据，确定这些数据应加以记录的会计对象的要素，进而缺点已记录和加工的信息是否应全部列入财务会计报表和如何列入财务会计报表的过程。4、计量：是指在企业会计核算中对会计对象的内在数量关系加以衡量、计算和确定，使其转化为能用货币表现的财务信息和其他有关的经济信息，以便集中和综合反映企业经营成果、财务状况及其变动情况。计量的主要
16、尺度是货币，结果主要是财务信息。5、会计假设：是关于会计核算中的程序与方法适用的基本条件的约定，主要包括会计主体、持续经营、会计分期和货币计量。6、会计目标：财务会计工作应达到的境地。我国财务会计的基本目标是向财务会计报告的使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。二、简答题：1、如何理解会计的目标？答：（1）财务会计的目标是指财务会计工作应达到的境地。在多数情况下，人们基本上把财务会计的目标与财务会计报表的目标等同起来。（2）我国财务会计的基本目标是向财务会计报告的使用者提供与企业财务状况、经营成果和现金流量等有关的会计信息，反映企业管理层受托责任履行情况，有助于财务会计报告使用者作出经济决策。2、财务会计与管理会计的主要区别与联系是什么？答：财务会计和管理会计两者是同源而分流的。它们的联系是：财务会计和管理会计都是以现代企业经济活动所产生的数据为依据，通过科学的程序和方法，
