农村集体资产财务管理的南京经验  

Nanjing experience in financial management of rural collective assets

作　　者：倪坤晓 何安华 高鸣 Ni Kunxiao;He Anhua;Gao Ming

机构地区：[1]农业农村部农村经济研究中心区域发展研究室 [2]农业农村部农村经济研究中心宏观经济研究室

出　　处：《当代农村财经》2020年第7期24-27,共4页Contemporary Rural Finance and Economics

基　　金：江苏省农业农村厅《江苏农村产权制度改革与集体经济发展》课题的阶段性研究成果。

摘　　要：江苏省南京市在农村集体资产财务管理中取得较好成效,其以制度化提升财务管理规范化,以E阳光促进财务信息公开化,以村务卡推动结算的非现金化,以第三方代理开展会计核算改革,以信息化带动制度化和公开化。但仍存在会计核算改革试点待深入、村会计异村交流有难度、财务管理业务操作效率低的问题。本文提出要进一步推进会计核算改革,评估会计异村交流制度,提升财务管理操作效率。Nanjing city,Jiangsu Province has achieved good results in the financial management of rural collective assets,which promotes the standardization of financial management by institutionalization,the openness of financial information by E-sunshine,the non cash settlement by village business card,the reform of accounting by the third-party agent,and the institutionalization and openness by informationization.However,there are still some problems,such as the pilot of accounting reform to be deepened,the difficulty of village accounting exchange,and the low efficiency of financial management operation.This paper proposes to further promote the reform of accounting,evaluate the exchange system of different accounting villages,and improve the efficiency of financial management.

关 键 词：农村集体资产 财务管理 南京市 

分 类 号：F321.32[经济管理—产业经济] F302.6