农村财务管理信息化发展因素分析  

Analyzing the Factors in the Development of the Rural Financial Management Informationization

作　　者：牛艳芳[1] 曲吉林[1] 

机构地区：[1]山东财政学院,山东济南250014

出　　处：《山东财政学院学报》2009年第6期28-31,共4页Journal of Shandong Finance Institute

基　　金：山东省科技发展规划资助项目(软科学部分;2008RKA237)

摘　　要：随着农村经济发展,农村集体组织职能越来越多,农村财务管理信息化的地位和作用也日益重要。借鉴会计信息系统相关研究以及农村财务管理特点,本文提出由社会经济环境决定的农村财务管理模式是决定农村财务管理信息化发展的直接因素,而农业信息化程度和相关人员素质是农村财务管理信息化发展的约束条件,这些因素的归纳有助于各地结合实际情况推动农村财务信息化发展。With the development of the rural economy, more and more rural collective organizations are springing up, and the function of rural financial management informationization also becomes increasingly important. Based on relevant studies in accounting information systems and the features of the rural financial management, this article holds that the rural financial management mode decided by the social economy environment, is the direct factor in the development of rural financial management informationization. However, the degree of the agricultural informationization and quality of relevant personnel are constraint factors in the development of rural financial management inforrnationization.

关 键 词：农村财务信息化 农村财务管理模式 农业信息化 

分 类 号：F812.8[经济管理—财政学]