集体产权改革背景下村级财务管理问题研究  

Research on Village-level Financial Management Problems under the Background of Collective Property Rights Reform

作　　者：韩金凤 杨维祎 张艳 陈迪[1] 耿黎[1] HAN Jinfeng;YANG Weiyi;ZHANG Yan;CHEN Di;GENG Li(College of Economics and Management,Shenyang Agricultural University,Shenyang 110866,China;Xing'an League Forestry Science Research Institute,Ulanhot Inner Mongolia 137400,China)

机构地区：[1]沈阳农业大学经济管理学院,沈阳110866 [2]兴安盟林业科学研究所,内蒙古乌兰浩特137400

出　　处：《农业科技与装备》2024年第3期123-124,共2页Agricultural Science & Technology and Equipment

基　　金：辽宁省科学事业公益研究基金(软科学研究计划)项目(2023JH4/10700008);辽宁省经济社会发展研究课题(2024lslybwzzkt-003)。

摘　　要：深入分析集体产权改革背景下村级财务管理的现状,针对发现的问题提出建设性建议。村集体在财务管理方面存在核算不规范、三资管理制度执行不力、财务队伍建设不完善及经济发展滞后等问题。针对这些问题,提出以下对策:首先,通过发展和扩大村集体经济以拓宽收入来源;其次,建立和完善集体经济的收支预算制度;第三,提升村内财务人员的专业素质和业务能力;第四,强化监督体制,确保其能有效运行;最后,全面推进会计电算化,提高财务管理的效率和透明度。This paper deeply analyzes the current situation of village-level financial management under the background of collective property rights reform,and puts forward constructive suggestions for the problems found.There are some problems in the financial management of the village collective,such as non-standard accounting,ineffective implementation of the three capital management system,imperfect financial team construction and lagging economic development.In response to these problems,the following countermeasures are proposed:First,expand the source of income by developing and expanding the village collective economy;Second,establish and improve the income and expenditure budget system of the collective economy;Third,improve the professional quality and professional ability of the financial personnel in the village;Fourth,strengthen the supervision system to ensure its effective operation;Finally,promote the computerization of accounting to improve the efficiency and transparency of financial management.

关 键 词：集体产权改革 村级财务管理 现状分析 问题诊断 

分 类 号：F326[经济管理—产业经济]