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乡村振兴背景下我国农村会计管理体制改革研究 被引量:1

Research on the Reform of My Country’s Rural Accounting Management System under the Background of Rural Revitalization
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摘要 在乡村振兴战略的落实和推进的过程中,我国乡村政府积极响应党中央的号召,贯彻落实十九大精神,积极推动农村会计管理体制的改革与完善,使农村经济建设事业得到保障和支持。然而在农村经济发展和建设的背景下,会计管理体制还存在机构设置不够规范、财务管理相对混乱、会计人员不够专业的问题,对此本文提出规范设置机构、完善财务管理制度、提升会计专业水平的策略,以期为我国乡村振兴战略的顺利推进奠定基础,提供条件;使我国的农村经济建设与发展,进入全新的历史发展阶段。 In the process of implementing and advancing the rural revitalization strategy,the rural government of our country actively responded to the call of the Party Central Committee,implemented the spirit of the 19th National Congress of the Communist Party of my country,and actively promoted the reform and improvement of the rural accounting management system,so that the cause of rural economic construction was guaranteed and support.However,in the context of rural economic development and construction,the accounting management system still has the problems of insufficient institutional setting,relatively chaotic financial management,and insufficient professional accounting personnel.This article proposes to standardize the establishment of institutions,improve the financial management system,and improve the professional level of accounting The strategy is to lay the foundation and provide conditions for the smooth advancement of my country’s rural revitalization strategy;to enable my country’s rural economic construction and development to enter a new historical development stage.
作者 林肇婷 陈素兰 LIN Zhaoting;CHEN Sulan(Longyan University,Longyan Fujian 364000)
机构地区 龙岩学院
出处 《山东农业工程学院学报》 2022年第3期68-72,共5页 The Journal of Shandong Agriculture and Engineering University
关键词 乡村振兴 农村 会计管理体制 rural revitalization rural areas accounting management system
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