农民专业合作社财务会计工作存在的问题及对策探讨  

Discussion on the Problems and Countermeasures of Financial Accounting Work in Farmers'Professional Cooperatives

作　　者：赵建群[1] 张岐[1] ZHAO Jian-qun;ZHANG Qi(Economics and Management College,Guangdong Vocational College of Science and Trade,Guangzhou 510430)

机构地区：[1]广东科贸职业学院经济管理学院,广东广州510430

出　　处：《南方农村》2020年第4期24-29,共6页South China Rural Area

摘　　要：随着我国农民专业合作社的不断发展,其在财务会计工作方面存在的一系列问题,也成为制约其健康与可持续发展的瓶颈。究其影响因素,既有宏观层面财务与会计制度不完善的因素,也有政府部门管理与引导的因素;同时,合作社发展的历史短、规模小、人员素质低也是问题产生的内因。因此,加强制度创新、制度完善与政府各部门协同监控和引导,同时从合作社自身角度,强化合作社内部治理结构完善和相关管理人员及会计人员的财务意识和素质提升更是提升合作社财务会计工作水平,推进合作社健康与可持续发展的根本保障。With the continuous development of China's farmers'professional cooperatives,a series of problems in financial accounting work have become the bottleneck restricting its healthy and sustainable development.The influencing factors include not only the imperfect financial and accounting system at the macro level,but also the management and guidance of government departments;at the same time,the short history,small scale and low personnel quality of cooperatives are also the internal causes of the problems.Therefore,it is the fundamental guarantee to enhance the level of financial accounting work of cooperatives and promote the healthy and sustainable development of cooperatives by strengthening the internal governance structure of cooperatives and improving the financial awareness and quality of relevant managers and accountants from the perspective of cooperatives themselves.

关 键 词：农民专业合作社 财务与会计 问题及对策 

分 类 号：F325.2[经济管理—产业经济]