数智时代“随手记”助力家庭农场财务核算规范化的实践研究

Research on the Practical Application of "keep it in hand" in the Age of DigitalIntelligence to Promote Standardized Financial Accounting for Family Farms

数智时代新兴技术的迅猛发展对家庭农场财务工作带来了前所未有的机遇和挑战。家庭农场作为新型农业经营主体,财务规范化对其发展至关重要。本文以甘肃省河西四市家庭农场为样本,通过问卷调查、访谈等方式,了解其财务核算现状及存在的问题,然后引入“随手记”记账软件破除家庭农场财务核算规范化面临的问题,最后从加强农村地区数字基础设施建设、开展多种形式的宣传推广、加强指导和培训、加强监督四个方面提出“随手记”助力家庭农场财务核算规范化的保障措施,以推动家庭农场高质量发展,从而推动甘肃省农村经济社会的发展,助力乡村振兴。

The rapid development of emerging technologies in the age of digital intelligence has brought unprecedented opportunities and challenges to the financial work of family farms.As a new type of agricultural business entity,the standardization of financial management is essential for its development.This paper took the family farms in four cities of Hexi,Gansu Province as the sample,and conducts research through questionnaires,interviews,etc,understand the present situation and existing problems of its financial accounting.Then,introduced the bookkeeping software of"keep it in hand"to solve the problems faced by the standardization of financial accounting of family farms.Finally,the following four safeguards are proposed:strengthening digital infrastructure construction in rural areas,carrying out various forms of publicity and promotion,strengthening guidance and training,and strengthening supervision,promoting the high quality of family farms,so as to promote the development of rural economy and society in Gansu Province,and help rural revitalization.