村委会与村集体经济组织事务分离、账务分设的实践与思考——以东至县为例

Practice and Reflection on"Separation of Affairs and Separate Accounting"Between the Village Committee and the Rural Collective Economic Organization-Taking Dongzhi County as an Example

随着国家全面实施乡村振兴战略及农村综合改革持续深化,长期以来的村级“三位一体”的体制结构已经成为乡村有效治理及集体经济发展的主要障碍。2021年起,东至县全面探索推行村集体经济组织与村民委员会“事务分离,账务分设”改革,以期通过理顺农村集体经济组织与村民委员会的职能关系及账务、资产分开等途径来完善村级治理体系,夯实农村基层组织的经济基础,促进村级集体经济可持续发展。但是在改革推进中面临着村干部主体意识不强、改革内生动力不足、改革不彻底,组织缺乏有效监管等诸多难题。因此,要想取得改革实效,应以加强农村基层治理体系建设为核心,探索组织人员分离有效途径;以营造村集体经济组织良好的运营环境及干事创业积极性为抓手,探索建立农村集体经济发展考核监督体系;以增强农村集体经济组织内生动能为主攻方向,将改革融于乡村振兴背景下,探索村集体经济高质量发展有效路径,多层次、多渠道、多形式促进农村集体经济持续较快增长。

With the country's comprehensive implementation of the rural revitalization strategy and the continuous deepening of rural comprehensive reform,the long-term village-level"trinity"institutional structure has become a main obstacle to effective rural governance and the development of the collective economy.Since 2021,Dongzhi County has comprehensively explored and implemented the reform of"separation of affairs and separate accounting"between the rural collective economic organization and the village committee,so as to improve the village-level governance system,consolidate the economic foundation of rural grass-roots organizations,and promote the sustainable development of village-level collective economy by straightening out the functional relationship between the rural collective economic organization and the village committee,separating accounting and assets,etc.However,there are many problems in the process of reform,such as the weak subjective consciousness of village cadres,insufficient endogenous impetus of reform,incomplete reform,and lack of effective supervision of the organization.Therefore,in order to achieve better reform results,this paper suggests strengthening the construction of the rural grass-roots governance system,and exploring effective ways to separate personnel of organizations;creating a good operating environment for the rural collective economic organization,stimulating the enthusiasm of the staff for work and career,and exploring the establishment of an assessment and supervision system for the development of the rural collective economy;strengthening the endogenous momentum of the rural collective economic organization,exploring effective paths to high-quality development of rural collective economy,and promoting the sustained and rapid growth of rural collective economy at multiple levels,through multiple channels and in various forms in the context of rural revitalization.