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在“三农”问题成为全社会普遍关注的问题的背景下,农村财务会计模式的发展也受到了相关人员的重视。我国农村财务会计管理在人民公社阶段就已初现雏形,伴随着农业制度的改革以及社会经济的发展,逐渐形成了几种较为完善的农村财务会计管理模式。合理的财务会计管理模式可以有效提高财务会计人员的工作积极性和工作效率,降低核算成本,使财务管理工作更加科学、规范,为我国农村经济建设作出贡献。
Under the background that the issue of “agriculture, rural areas and farmers” has become the common concern of the whole society, the development of rural financial accounting mode has also been given the attention of relevant personnel. China’s rural financial accounting management has taken shape in the stage of people’s communes. Along with the reform of the agricultural system and the development of social economy, several relatively complete rural financial accounting management models have been gradually formed. Reasonable financial accounting management mode can effectively improve the work enthusiasm and efficiency of financial and accounting staff, reduce accounting costs, make the financial management more scientific and standardized, and make contributions to the rural economic construction in our country.