城乡融合战略视野下农村会计信息化建设的路径选择  

The Path Choice of the Construction of Rural Accounting Informationization from the Perspective of Urban and Rural Integration Strategy

作　　者：温星 陈素兰[1] WEN Xing;CHEN Sulan(Longyan University,Longyan Fujian 364000)

机构地区：[1]龙岩学院,福建龙岩364000

出　　处：《山东农业工程学院学报》2022年第4期76-80,共5页The Journal of Shandong Agriculture and Engineering University

摘　　要：城乡融合战略的实施,改变了农村地区发展建设所处的被动地位。随着农村集体组织职能越来越多,农村会计信息化的地位和作用也日益重要。针对当前农村会计信息化建设存在的基础设施尚不完善、人员信息化技术应用水平不足、发展体系滞后、工作管理体系单一等问题,相关部门应通过完善农村会计信息化建设的基础设施、加强外来人才引入、构建多位一体培训机制、管理及建设责任管理制度及奖罚制度、强化农村会计信息化管理、建设的发展创新能力等路径实现农村会计信息化建设的良好发展。The implementation of the strategy of urban-rural integration has changed the passive position of the development and construction of rural areas.With more and more functions of rural collective organizations,the status and role of rural accounting informatization are becoming increasingly important.In view of the incomplete infrastructure of the current rural accounting informatization construction,the insufficient level of personnel informatization technology application,the lagging development system,and the single work management system,relevant departments should improve the infrastructure of rural accounting informatization construction and strengthen external The introduction of talents,the establishment of a multi-in-one training mechanism,the management and construction of responsibility management systems and rewards and punishments,the strengthening of rural accounting information management,and the construction of development and innovation capabilities to achieve good development of rural accounting information construction.

关 键 词：城乡融合 农村会计 信息化建设 路径 

分 类 号：F320[经济管理—产业经济]