农村集体产权制度改革中会计核算的作用与方法探讨

Discussion on the Function and Method of Accounting in the Reform of Rural Collective Property Rights System

要想把农村集体资源性资产清产核资、折股量化,就要先解决核算主体、核算方式等问题,这些问题源自于在农村会计发展过程中,对集体资源性资产的管理权责不清、关注不足。把拥有的"家底"用会计手段清晰明了的展现,可以保障改革的顺利进行,在赋予农民更多财产权益的同时,促进农村集体经济的发展。

In order to realize the liquidation and verification of rural collective resource assets and the quantification of shares, problems such as accounting entities and accounting methods should be solved first. These problems originate from the unclear management rights and responsibilities of collective resource assets and insufficient attention in the process of rural accounting development. The clear presentation of “family property” with accounting means can guarantee the smooth progress of the reform and promote the development of rural collective economy while giving more property rights and interests to farmers.