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乡村振兴背景下村级财务管理规范化路径探析

Analysis on the Standardization Path of Village-Level Financial Management Under the Background of Rural Revitalization
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摘要 在国家实施乡村振兴战略的背景下,村级财务管理日益成为农村治理的重点。但是机遇与挑战同在,乡村农业在获得重大发展机遇的同时,也面临着严峻的考验,其融资渠道和经营方式越来越多样化、越来越复杂。因此,如何对其进行规范化管理,使之符合目前经济发展的需要是一个迫切需要解决的问题。建设社会主义农业强国离不开农村的变革,农村经济的转型离不开科学规范的财务工作,规范高水平的财务工作是农村经济健康、稳定发展的基石。因此,文章从村级财务标准化的现实意义入手,对目前村级财务管理中存在的问题进行了全面的分析,并由此提出规范化村级财务管理的推进路径。 Against the backdrop of the national implementation of the rural revitalization strategy,village-level financial management has increasingly become the focus of rural governance.However,opportunities and challenges coexist.While rural agriculture has obtained significant development opportunities,it also faces severe challenges.Its financing channels and operating methods are becoming increasingly diverse and complex.Therefore,how to standardize management to meet the needs of current economic development is an urgent problem that needs to be solved.Building a socialist agricultural power cannot do without rural transformation,and the transformation of rural economy cannot do without scientific and standardized financial work.Standardizing high-level financial work is the cornerstone of healthy and stable development of rural economy.Therefore,starting from the practical significance of village-level financial standardization,the article comprehensively analyzes the problems in current village-level financial management,and proposes the promotion path of standardized village-level financial management.
作者 刘冰慧 LIU Binghui(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730010,China)
出处 《商业观察》 2024年第17期79-82,共4页 BUSINESS OBSERVATION
关键词 村级财务管理 农村经济 规范化 village-level financial management rural economy standardization
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