精准扶贫背景下,农村会计发展趋势

The Development Trend of Rural Accounting Under the Background of Targeted Poverty Alleviation

回顾农村会计制度的变迁历程,调研农村会计工作现状,研判助力精准扶贫农村会计发展趋势,对高效开展精准扶贫工作,尽快全面建成小康社会具有重大理论和实践意义。精准扶贫背景下,农村会计应与精准扶贫工作相结合,朝着经济职能突出化,实行两条线管理,管理会计化,互联网+农村会计电算化,农村会计人员专业化、知识化、年轻化的方向发展。

Reviewing the evolution course of rural accounting system, investigating the current situation of rural accounting work and judging the development trend of rural accounting to help targeted poverty alleviation are of great theoretical and practical significance for carrying out the targeted poverty alleviation work efficiently and building a well-off society in an all-round way as soon as possible. Under the background of targeted poverty alleviation, rural accounting should be combined with targeted poverty alleviation, and develop towards the direction of prominent economic functions, two-line management, management accounting, internet + rural accounting computerization, and specialization, knowledge and youth of rural accounting personnel.