摘要
农村集体经济组织财会制度是农村集体经济发展的重要基础。随着农村集体产权制度改革的深入推进,农村集体经济不断焕发出新活力,但也面临着适应市场经济形势、推进高质量管理、实现集体增收等难题。为了将财会制度建设融入“三农”问题的解决之中,发挥农村集体经济的“活力源”作用,农村集体经济组织财会制度建设应遵循以下具体原则和方向:有效衔接党中央战略部署,维护好集体资产;有效发挥财会制度的资源配置和财务运作功能,克服制度设计和应用设计的内生缺陷;引入现代企业财会制度需因地制宜,防止生搬硬套。
The financial and accounting system of rural collective economic organizations is an important basis for the development of rural collective economy.With the deepening of the reform of the rural collective property rights system,the rural collective economy is constantly showing new vitality,but it is also faced with some difficulties in adapting to the market economy,promoting high-quality management,and achieving collective income increase.In order to integrate the construction of the financial and accounting system into the solution of the problems concerning agriculture,and give full play to the role of the“vitality source”of the rural collective economy,the construction of the financial and accounting system of the rural collective economic organizations should follow the following specific principles and directions:to effectively implement the strategic decisions and plans of the Party Central Committee and maintain the collective assets;to give full play to the resource allocation and financial operation function of the accounting system and overcome the internal defects of the system design and application design;to introduce modern enterprise accounting system and adapt it to local conditions rather than apply it mechanically.
作者
程克群
张宏广
CHENG Kequn;ZHANG Hongguang(School of Economics and Management,Anhui Agricultural University,Hefei 230036,China)
出处
《安徽农业大学学报（社会科学版）》
2023年第3期8-14,共7页
Journal of Anhui Agricultural University:SOC.SCI.
基金
安徽省领导圈定课题“安徽旅游强省建设路径研究”(SQKTF20-07)
合肥市省市领导圈定课题“合肥打造全国一流营商环境城市研究”(SQKT202206)。
关键词
农村集体经济组织
财会制度
乡村振兴
rural collective economic organization
accounting system
rural revitalization
