村民委员会的会计主体资格确认及会计标准选择

The Villagers Committee of Accounting Subject Qualification Confirmation and Accounting Standards Selection

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摘要村民委员会作为基层群众性自治组织,既是乡村振兴的主体之一,也是客体之一,对其进行有效治理,直接关系乡村振兴战略的实施。目前,以村民委员会为主体,以村务中的经济业务和事项为核算内容的财务会计受诸多因素影响,尚未形成理论体系和制度体系,基于会计的村级财务管理无法深入。村民委员会的会计主体资格作为村级财务会计的会计主体是可以被确认的,从现行法律法规村级财务会计理论体系和制度体系的构建基础也基本具备。期望在财务会计学科理论的支撑下,《村民委员会会计制度》早日编制出台,为实现乡村治理科学化、规范化和法制化提供保障。 As a grassroots mass autonomous organization,the villagers'committee is not only one of the subjects but also one of the objects of rural revitalization.Govern effectively to the villagers'committee is directly related to the implementation of rural revitalization strategy.At present,because the financial accounting with the villagers'committee as the subject and the economic business and matters in the village affairs as the accounting content is affected by many factors,all the theoretical system and institutional system have not been formed,leading to the financial management science of villagers'committee based on accounting cannot be in-depth.Through the analysis of the qualifications of the villagers'committee as an accounting subject,it is found that it can be recognized as the accounting subject of the financial accounting science of villagers'committee.After discussing the organizational nature of the villagers'committee from various angles,it is found that the theoretical system and institutional system of the financial accounting science of villagers'committee are basically established.It is expected that under the support of the theory of financial accounting,the Accounting System of the Villagers'Committee will be compiled and issued as soon as possible,which will provide guarantee for the realization of scientific,standardized and legalized rural governance.

作者陈顺达 CHEN Shun-da(Guizhou University of Engineering Science,School of Economics and Management,Bijie,Guizhou 551700,China;Guizhou University of Engineering Science,Implement the New Development Concept Demonstration Zone Research Center in Bijie,Bijie,Guizhou 551700,China;Graduate Schodt,Suan Sunadha Rajabhat University,Bangkok 10300,Thailand)

机构地区贵州工程应用技术学院经济与管理学院贵州工程应用技术学院贯彻新发展理念毕节示范区研究中心泰国宣素那他皇家大学研究生院

出处《贵州工程应用技术学院学报》 2023年第5期123-130,共8页 Journal of Guizhou University Of Engineering Science

关键词村民委员会会计主体村级财务会计乡村治理 Villagers'Committee Accounting Subject Financial Accounting Science of Villagers'Committee Rural Governance

分类号 F235.99 [经济管理—会计学]