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农村集体经济组织财务管理绩效提升研究 被引量:2

Research on the Performance Improvement of Financial Management of Rural Collective Economic Organizations
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摘要 伴随农村经济发展的不断加快和国家对农村经济资金投入的不断倾斜,农村集体经济的财务管理问题逐渐浮出水面,在农村集体经济发展的过程中,农村集体经济的财务管理存在一些不容忽视的问题亟待解决。农村集体经济组织是发展农村经济、解决"三农"问题、打赢脱贫攻坚伟大战役的重要突破口,只有以集体经济的发展带动农村整体发展,才能真正提升农民生活水平,解决农村贫困问题。财务管理制度的落实和财务管理水平的提升有利于规范农村集体经济组织的经营行为,保护集体财产,规范集体收益的分配。在经济社会发展新常态下,广大农民只有大力发展农村经济,积极融入市场,团结起来以集体经济的力量迎接激烈的市场竞争,才能将收益落到实处,彻底实现城乡一体化,最终实现共同富裕。 China’s rural economic development is accelerating, the state has invested more and more funds in the rural economy. The financial management system of rural collective economic organizations is imperfect. In the process of rural collective economic development, there are some problems that cannot be ignored in the financial management of rural collective economy. Rural collective economic organizations are very important for developing the rural economy, solving the three rural issues, and getting rid of poverty. Only through the development of the collective economy to promote rural development can we truly improve the lives of farmers. The improvement of financial management level is conducive to making the rural collective economic organization’s business behavior comply with the law, protecting collective property, and regulating the distribution of collective income.
作者 湛一曼 Zhan Yiman(School of Literature and Jouralism & Conmunication of Henan University of Economics and Law, Zhengzhou, Henan 45004;School of Accounting of Henan University of Economics and Law, Zhengzhou, Henan 450046)
出处 《粮食科技与经济》 2019年第1期119-121,共3页 Food Science And Technology And Economy
关键词 农村经济 集体经济 财务管理 农村集体经济组织 财务绩效 rural economy collective economy financial management rural collective economic organization financial performance
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