乡村振兴背景下农村集体经济组织会计制度变迁与改进  

The Changes and Improvements of Accounting System for Rural Collective Economic Organizations under the Background of Rural Revitalization

作　　者：张国清[1,2] 张瑞 Guoqing Zhang;Rui Zhang(Center for Accounting Studies of Xiamen University,Xiamen Fujian 361005,China;School of Management,Xiamen University,Xiamen Fujian 361005,China)

机构地区：[1]厦门大学会计发展研究中心,福建厦门361005 [2]厦门大学管理学院,福建厦门361005

出　　处：《会计与经济研究》2023年第2期48-63,共16页Accounting and Economics Research

基　　金：国家社会科学基金重点项目(20AGL013);教育部人文社会科学重点研究基地重大项目(18JJD790009)。

摘　　要：党的十九大提出实施乡村振兴战略,有效建立农村集体经济组织是落实乡村振兴战略的重要路径之一。负责任、透明化的财务治理是国家乡村振兴战略的一部分,但财务治理和会计工作作为农村集体经济组织发展过程中重要的基础性环节,其相对应的会计制度却明显落后于目前的发展改革趋势。文章首先回顾了中国农村集体经济组织会计制度的变迁历程,并对现行相关会计制度中存在的主要问题进行了剖析。针对这些问题,文章总结归纳了日本、韩国的农民合作社相关制度,并结合中国企业和政府会计体系提出农村集体经济组织会计制度的改进建议。研究有助于乡村振兴战略背景下中国农村集体经济组织会计制度的修订与完善,进而助力乡村财务治理。The 19th National Congress of the Communist Party of China put forward the implementation of the rural revitalization strategy,and the effective establishment of rural collective economic organizations is one of the important ways to implement the strategy.Responsible and transparent financial governance is part of the rural revitalization strategy.Financial management and accounting work are important components in the development of rural collective economic organizations,but the current accounting system obviously lags behind the current trend of development and reform.This paper firstly reviews the changes of accounting system for rural collective economic organizations in China and analyzes the main problems of the current accounting system.In response to these problems,this paper summarizes the systems related to farmers’cooperatives in other countries such as Japan and South Korea.Drawing on China’s enterprise and government accounting systems,this paper proposes suggestions for improving the accounting system of rural collective economic organizations.This paper contributes to the improvement of the accounting system of rural collective economic organizations under the background of rural revitalization strategy in China,which helps rural financial governance.

关 键 词：乡村振兴战略 乡村财务治理 农村集体经济组织会计制度 农民合作社 

分 类 号：F302.6[经济管理—产业经济]