乡村振兴中农村集体资产会计监管模式创新
摘 要
本研究以乡村振兴背景下的农村集体资产会计监管模式创新为核心，旨在探索符合当前农村经济特点和治理需求的新型监管体系。研究通过文献分析、案例研究及实地调研相结合的方法，系统梳理了现有农村集体资产会计监管的理论框架与实践困境，并结合国内外相关经验提出创新路径。研究发现，当前农村集体资产会计监管存在制度规范不足、信息化水平较低以及监督机制不健全等问题，这些问题在一定程度上制约了集体资产的有效管理和乡村振兴目标的实现。为此，本文提出了基于数字化转型的会计监管新模式，强调构建多维度数据共享平台，强化村集体、政府及第三方机构的协同监管机制，并引入区块链等新兴技术提升信息透明度与可追溯性。此外，研究还设计了适应不同地区发展水平的差异化监管方案，确保创新模式的普适性和灵活性。研究表明，通过会计监管模式的创新，能够显著提高农村集体资产管理效率，增强资产保值增值能力，同时为乡村振兴战略提供坚实的财务支撑与制度保障。
关 键 词：乡村振兴，农村集体资产，会计监管，数字化转型，协同监管
Innovations in Accounting Supervision Models for Rural Collective Assets in the Context of Rural Revitalization
ABSTRACT
This study takes the innovation of rural collective assets accounting supervision mode under the background of rural revitalization as the core, and aims to explore a new supervision system that meets the characteristics of the current rural economy and governance needs. Through the combination of literature analysis, case study and field research, the paper systematically sorts out the theoretical fr amework and practical difficulties of the existing supervision of rural collective assets accounting supervision, and puts forward innovative paths combined with relevant experience at home and abroad. It is found that the current problems in the accounting supervision of rural collective assets, such as insufficient system norms, low information level and imperfect supervision mechanism, which to some extent restrict the effective management of collective assets and the realization of the goal of rural revitalization. To this end, this paper puts forward a new model of accounting supervision based on digital transformation, emphasizing the construction of multi-dimensional data sharing platform, strengthening the cooperative supervision mechanism of village collectives, government and third-party institutions, and introducing emerging technologies such as blockchain to improve information transparency and traceability. In addition, the study also designed differentiated regulatory schemes adapted to different levels of development to ensure the universality and flexibility of innovation models. The research shows that through the innovation of accounting supervision mode, it can significantly improve the efficiency of rural collective assets management, enhance the ability of maintaining and increasing the value of assets, and provide a solid financial support and institutional guarantee for the rural revitalization strategy.
KEY WORDS：Rural Revitalization, Rural Collective Assets, Accounting Supervision, Digital Transformation, Collaborative Supervision
目 录
第1章 绪论 1
1.1 乡村振兴与集体资产监管的背景分析 1
1.2 农村集体资产会计监管模式的研究意义 1
1.3 国内外研究现状与评述 2
1.4 研究方法与技术路线 2
第2章 农村集体资产会计监管的理论基础 3
2.1 乡村振兴战略下的集体资产管理框架 3
2.2 集体资产会计监管的核心概念界定 3
2.3 相关理论支撑与应用分析 4
2.4 当前农村集体资产监管的主要模式 4
2.5 理论对实践的指导意义 5
第3章 农村集体资产会计监管的现状与问题分析 7
3.1 农村集体资产会计监管的实践现状 7
3.2 当前监管模式存在的主要问题 7
3.3 制约监管效果的关键因素分析 8
3.4 不同地区监管模式的对比研究 8
3.5 问题成因的深入探讨 9
第4章 农村集体资产会计监管模式的创新路径 10
4.1 创新监管模式的设计原则与目标 10
4.2 基于信息化技术的监管模式构建 10
4.3 村民参与式监管机制的探索 11
4.4 跨部门协同监管体系的优化建议 11
4.5 创新模式实施的保障措施 12
结 论 13
参考文献 14
致 谢 15
摘 要
本研究以乡村振兴背景下的农村集体资产会计监管模式创新为核心，旨在探索符合当前农村经济特点和治理需求的新型监管体系。研究通过文献分析、案例研究及实地调研相结合的方法，系统梳理了现有农村集体资产会计监管的理论框架与实践困境，并结合国内外相关经验提出创新路径。研究发现，当前农村集体资产会计监管存在制度规范不足、信息化水平较低以及监督机制不健全等问题，这些问题在一定程度上制约了集体资产的有效管理和乡村振兴目标的实现。为此，本文提出了基于数字化转型的会计监管新模式，强调构建多维度数据共享平台，强化村集体、政府及第三方机构的协同监管机制，并引入区块链等新兴技术提升信息透明度与可追溯性。此外，研究还设计了适应不同地区发展水平的差异化监管方案，确保创新模式的普适性和灵活性。研究表明，通过会计监管模式的创新，能够显著提高农村集体资产管理效率，增强资产保值增值能力，同时为乡村振兴战略提供坚实的财务支撑与制度保障。
关 键 词：乡村振兴，农村集体资产，会计监管，数字化转型，协同监管
Innovations in Accounting Supervision Models for Rural Collective Assets in the Context of Rural Revitalization
ABSTRACT
This study takes the innovation of rural collective assets accounting supervision mode under the background of rural revitalization as the core, and aims to explore a new supervision system that meets the characteristics of the current rural economy and governance needs. Through the combination of literature analysis, case study and field research, the paper systematically sorts out the theoretical fr amework and practical difficulties of the existing supervision of rural collective assets accounting supervision, and puts forward innovative paths combined with relevant experience at home and abroad. It is found that the current problems in the accounting supervision of rural collective assets, such as insufficient system norms, low information level and imperfect supervision mechanism, which to some extent restrict the effective management of collective assets and the realization of the goal of rural revitalization. To this end, this paper puts forward a new model of accounting supervision based on digital transformation, emphasizing the construction of multi-dimensional data sharing platform, strengthening the cooperative supervision mechanism of village collectives, government and third-party institutions, and introducing emerging technologies such as blockchain to improve information transparency and traceability. In addition, the study also designed differentiated regulatory schemes adapted to different levels of development to ensure the universality and flexibility of innovation models. The research shows that through the innovation of accounting supervision mode, it can significantly improve the efficiency of rural collective assets management, enhance the ability of maintaining and increasing the value of assets, and provide a solid financial support and institutional guarantee for the rural revitalization strategy.
KEY WORDS：Rural Revitalization, Rural Collective Assets, Accounting Supervision, Digital Transformation, Collaborative Supervision
目 录
第1章 绪论 1
1.1 乡村振兴与集体资产监管的背景分析 1
1.2 农村集体资产会计监管模式的研究意义 1
1.3 国内外研究现状与评述 2
1.4 研究方法与技术路线 2
第2章 农村集体资产会计监管的理论基础 3
2.1 乡村振兴战略下的集体资产管理框架 3
2.2 集体资产会计监管的核心概念界定 3
2.3 相关理论支撑与应用分析 4
2.4 当前农村集体资产监管的主要模式 4
2.5 理论对实践的指导意义 5
第3章 农村集体资产会计监管的现状与问题分析 7
3.1 农村集体资产会计监管的实践现状 7
3.2 当前监管模式存在的主要问题 7
3.3 制约监管效果的关键因素分析 8
3.4 不同地区监管模式的对比研究 8
3.5 问题成因的深入探讨 9
第4章 农村集体资产会计监管模式的创新路径 10
4.1 创新监管模式的设计原则与目标 10
4.2 基于信息化技术的监管模式构建 10
4.3 村民参与式监管机制的探索 11
4.4 跨部门协同监管体系的优化建议 11
4.5 创新模式实施的保障措施 12
结 论 13
参考文献 14
致 谢 15
