村集体财务管理模式的利弊及其适用场景分析  

Analysis of the Advantages and Disadvantages of the Village Collective Financial Management Model and Its Applicable Scenarios

作　　者：黄鹏 袁可欣 HUANG Peng;YUAN Kexin(Business School,Jiangsu University of Science and Technology Zhangjiagang Campus,Zhangjiagang 215699,China)

机构地区：[1]江苏科技大学张家港校区商学院,江苏张家港215699

出　　处：《经济研究导刊》2024年第8期89-92,共4页Economic Research Guide

摘　　要：“加快构建现代乡村产业体系,发展新型农村集体经济”是党中央作出实施乡村振兴战略重大决策部署后三农工作的核心任务。村集体财务管理作为农村产业发展要素管理的枢纽管理,不仅事关乡村产业体系的高质量发展,也关系着农村经济社会的稳定发展。因此,各地在不同时期均在摸索适合于本地发展要求的村集体财务管理模式,形成了村账村管、会计委派、村资乡管、村账乡管、村账乡(镇)双代管和会计委托代理等多种模式。基于此,梳理了我国现存的各类村集体财务管理模式,分析比较了各模式的优缺点及其适用条件,以期为一线乡村管理者提供决策参考。Accelerating the construction of a modern rural industrial system and developing a new type of rural collective economy is the core task of the work related to agriculture,rural areas,and farmers after the Party Central Committee made a major decision to implement the rural revitalization strategy.As a key management element for rural industrial development,village collective financial management is not only related to the high-quality development of the rural industrial system,but also to the stable development of the rural economy and society.Therefore,various regions have been exploring village collective financial management models that are suitable for local development requirements at different times,forming various models such as village accounting and village management,accounting delegation,village capital and township management,village accounting and township management,village accounting and township(town)dual agency management,and accounting commission agency.Based on this,various existing village collective financial management models in China were sorted out,and the advantages,disadvantages,and applicable conditions of each model were analyzed and compared,in order to provide decision-making references for frontline rural managers.

关 键 词：村集体 财务管理模式 利弊分析 适用条件 

分 类 号：F302.6[经济管理—产业经济]