乡村振兴背景下农村集体经济组织财务管理模式改革实践探究——以广西防城港市JA镇为例  

Practice Research on Financial Management Mode Reform of Rural Collective Economic Organizations under the Background of Rural Revitalization:A Case Study of JA Town,Fangchenggang City,Guangxi

作　　者：刘喆 龙凌 何一冬 Liu Zhe;Long Ling;He Yi-dong(Guangxi Financial Vocational and Technical College,Nanning,Guangxi 530007,China;Caixin Zhonglian Accounting Service(Guangxi)Co.,LTD.,Nanning,Guangxi 530007,China;Guangxi Agricultural Vocational Technical University,Nanning,Guangxi 530007,China)

机构地区：[1]广西金融职业技术学院,广西南宁530007 [2]财信众联会计服务(广西)有限公司,广西南宁530007 [3]广西农业职业技术大学,广西南宁530007

出　　处：《广西农学报》2023年第3期53-59,共7页Journal of Guangxi Agriculture

基　　金：2022年度广西高校中青年教师科研基础能力提升项目“乡村振兴战略背景下广西村集体经济的财务治理体系构建研究”(2022KY1192)。

摘　　要：农村村级财务管理是农村经济发展的基石,当前广西农村集体经济组织全面实行村级会计委托代理记账的财务管理模式。尽管如此,该模式在乡村振兴战略深入实施、信息技术日益发展等新形势下依然存在未解决的现实问题。文章以防城港市JA镇的行政村为例,通过实地考察、文献资料查询等方法,研究和分析其现行村级财务管理模式仍存在与村民自治不适应、财务信息质量不高、监督机制不完善和专业财务人才匮乏等未解决的现实问题。JA镇应以“互联网+中介机构代理记账”创新模式为抓手,全面提升现代信息化手段,建设统一、标准和公开的村级财务管理模式,为广西村集体经济财务管理模式创新及相关政策措施提供参考。Rural village-level financial management is the cornerstone of rural economic development.At present,Guangxi rural collective economic organizations fully implement the financial management mode of Village-level Accounting Commissioned Agency Bookkeeping.However,there are still some unsolved problems in the new situation,such as the the in-depth implementation of the rural revitalization strategy and the increasing development of information technology.Taking the administrative village of JA Town,Fangchenggang City as an example,this paper studies and analyzes the unsolved practice problems existing in the current village financial management model by means of field investigation and literature inquiry,such as the incompatibility with villagers‘autonomy,the low quality of financial information,the imperfect supervision mechanism and the lack of professional financial talents.JA town shall take the innovation mode of“Internet Plus Intermediary Agency Bookkeeping”as the starting point,comprehensively improve the modern information means,and build a unified,standard and open village-level financial management mode,so as to provide reference for the innovation of village collective economic financial management mode and relevant administrative measures in Guangxi.

关 键 词：乡村振兴 农村集体经济组织 农村财务管理 村级会计委托代理记账 

分 类 号：F302.6[经济管理—产业经济] F324