摘要
“农业、农村、农民”问题始终都是我国农村经济社会发展的焦点,处理好“三农”问题是缩小城乡贫富差距、提高农村经济实力、实现乡村振兴的必经途径。我国政府针对这一问题了制定了大量的惠农惠民政策助力乡村发展,解决一系列“急、难”问题的同时也提高了农村地区人民的生活水平。但当前我国的农村经济组织建设特别是财务会计管理还存在缺失,农村财务会计管理水平不足以应对复杂多变的各类困难风险和挑战,管理模式亟待创新。鉴于此本文在对农村财务会计管理模式进行简要概述的基础上分析了其中存在的问题,并针对问题提出了相应的解决对策,旨在为三农领域研究人员提供理论参考。
The issue of"agriculture,rural areas and farmers"has always been the focus of China's rural economic and social development.In response to this problem,the Chinese government has formulated a large number of policies benefiting farmers and the people to help rural development,thus solving a series of"urgent and difficult"problems and improving the living stan⁃dard of people in rural areas.However,at present,there is still a lack of rural economic organization construction,especially fi⁃nancial accounting management.The level of rural financial accounting management is not enough to cope with the complex and changeable difficulties,risks and challenges,and the management mode needs to be innovated urgently.In view of this,this paper analyzes the existing problems on the basis of a brief overview of the rural financial accounting management model,and puts forward corresponding countermeasures to solve the problems,in order to provide theoretical reference for researchers in the field of agriculture,rural areas.
作者
霍鹏荟
HUO Penghui(Jingchu Institute of Technology Jingmen,Hubei 448000)
出处
《现代农业研究》
2021年第3期22-23,共2页
Modern Agriculture Research
关键词
农村财务
财会管理
管理模式
rural finance
accounting management
management mode