“共同富裕”目标下新型农村集体经济组织财会监督效能提升路径探析  

An Analysis of the Path to Improve the Efficiency of Financial and Accounting Supervision of New Rural Collective Economic Organizations under the Goal of“Common Prosperity”

作　　者：王娟[1] 陈丽红 赵树华[1] WANG Juan;CHEN Lihong;ZHAO Shuhua(Department of Finance,Wuxi Institute of Technology,Wuxi 214121,China)

机构地区：[1]无锡职业技术学院财务处,江苏无锡214121

出　　处：《无锡职业技术学院学报》2024年第3期52-55,75,共5页Journal of Wuxi Institute of Technology

基　　金：无锡市科学技术协会2023年软课题“共同富裕目标下财会监督赋能新型农村集体经济发展路径研究”(KX-23-C209);无锡职业技术学院2023年人文社科类科研课题“企业数字化转型的财务风险研究”(SK202308)。

摘　　要：发展壮大新型农村集体经济,可以为农民走向共同富裕提供物质保障。在集体产权制度改革大背景下,财会监督对新型农村集体经济组织发展壮大意义深远。通过深入分析当前新型农村集体经济发展过程中财会监督存在的问题,针对性地提出财会监督效能提升路径,以期为新型农村集体经济组织健康发展助力,最终实现全体人民共同富裕。Developing and strengthening the new rural collective economy can provide material guarantees for farmers to move towards common prosperity.In the context of the reform of the collective property rights system,financial and accounting supervision has profound significance for the development and growth of new rural collective economic organizations.Through in-depth analysis of the problems in financial and accounting supervision in the current development process of the new rural collective economy,and proposing targeted paths to improve the efficiency of financial and accounting supervision,in order to assist in the healthy development of the new rural collective economy organization and ultimately achieve common prosperity for all people.

关 键 词：新型农村集体经济 共同富裕 财会监督 效能 路径 

分 类 号：F321.32[经济管理—产业经济]