农村集体经济组织财务会计制度完善研究 -会计学专业

摘要

农村集体经济组织作为乡村振兴战略的重要载体，在推动农业农村现代化进程中发挥着不可替代的作用，但其财务会计制度存在诸多不足。为探究完善路径，本研究基于新发展阶段背景，以提升农村集体经济组织财务管理效能为目标，对现有财务会计制度进行全面剖析。现行制度在会计核算体系、财务监督机制、收益分配制度等方面存在缺陷，难以适应新时代发展需求。通过借鉴国内外先进经验并结合我国农村实际，提出构建统一规范的会计核算体系，强化内部监督与外部审计相结合的监管模式，优化收益分配结构等创新性建议。这些措施有助于增强农村集体经济组织财务透明度，保障成员权益，促进可持续发展，为相关政策制定提供理论依据，也为其他地区探索适合自身的财务会计管理模式提供了有益参考。研究成果不仅填补了该领域系统性研究的空白，还为深化农村集体产权制度改革奠定了坚实基础。

关键词：农村集体经济组织财务会计制度乡村振兴

Abstract

As an important carrier of rural revitalization strategy, rural collective economic organizations play an irreplaceable role in promoting agricultural and rural modernization, but their financial accounting system has many deficiencies. In order to explore the improvement path, this study based on the background of the new development stage, with the goal of improving the financial management efficiency of rural collective economic organizations, conducted a comprehensive analysis of the existing financial accounting system. The current system has defects in the accounting system, financial supervision mechanism, income distribution system and so on, which is difficult to meet the development needs of the new era. By drawing on the advanced experience at home and abroad and combining with the actual situation in China's rural areas, this paper puts forward innovative suggestions such as constructing a unified and standardized accounting system, strengthening the supervision mode combining internal supervision and external audit, and optimizing the income distribution structure. These measures help to enhance the financial transparency of rural collective economic organizations, protect the rights and interests of members, promote sustainable development, provide a theoretical basis for relevant policy formulation, and also provide a useful reference for other regions to explore their own financial accounting management model. The research results not only fill the gap of systematic research in this field, but also lay a solid foundation for deepening the reform of rural collective property rights system.

Keyword:Rural Collective Economic Organization Financial Accounting System Rural Revitalization

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2农村集体经济组织财务会计制度基础 1

2.1农村集体经济组织概述 1

2.2现行财务会计制度框架 2

2.3制度实施中的主要问题 3

3财务会计制度完善的关键领域 3

3.1会计核算体系优化路径 3

3.2资产管理机制创新探索 4

3.3收益分配制度改进方案 4