乡村振兴背景下我国农村会计管理体制改革研究.pdfVIP

山东农业工程学院学报 2022 年 第39卷 第3期 乡村振兴背景下我国农村会计管理体制改革研究 林肇婷，陈素兰 (龙岩学院，福建 龙岩364000) 摘 要：在乡村振兴战略的落实和推进的过程中，我国乡村政府积极响应党中央的号召 ，贯彻落实 十九大精神，积极推动农村会计管理体制的改革与完善，使农村经济建设事业得到保障和支持 。然 而在农村经济发展和建设的背景下 ，会计管理体制还存在机构设置不够规范、财务管理相对混乱、 会计人员不够专业的问题，对此本文提出规范设置机构、完善财务管理制度、提升会计专业水平的 策略 ，以期为我国乡村振兴战略的顺利推进奠定基础，提供条件；使我国的农村经济建设与发展，进 入全新的历史发展阶段。 关键词:乡村振兴;农村;会计管理体制 中图分类号:F320 文献标识码:A 文章编号:2095-7327 (2022) -03-0068-05 Research on th Reform of My Countrys Rural Accounting Management System under th Background of Rural Revitalization LIN Zhaoting, CHEN Sulan (Longyan University, Longyan Fujian 364000) Abstract：In th process of implementing and advancing th rural revitalization strategy, th rural government of our country actively responded to th call of th Party Central Committ , implemented th spirit of th 19th National Congress of th Communist Party of my country, and actively promoted th reform and improvement of th rural accounting management system, so that th caus of rural economic construction was guarant d and support. However, in th context of rural economic development and construction, th accounting management system still has th problems of insufficient institutional setting, relatively chaotic financial management, and insufficient professional accounting personnel. This articl proposes to standardiz th establishment of institutions, improv th financial management system, and improv th professional level of accounting Th strategy is to lay th foundation and provid conditions for th smooth advancement of my country， s rural revitalization strategy; to enabl my country， s rural economic construction and development to enter a new