一、引言1990年,邓小平同志在谈到农村改革发展道路时指出:农村发展要经历两次飞跃,第一次飞跃是实行家庭联产承包责任制;“第二次飞跃是适应科学种田和生产社会化的需要,发展适度规模,发展集体经济。这是又一个很大的发展。”发展集体经济是农村社会实现共同富裕与全面小康的重要途径。而农村财务担当 I. Introduction In 1990, Comrade Deng Xiaoping pointed out when talking about the reform and development of rural areas that rural development has undergone two leaps, the first leap is the implementation of household contract responsibility system; and “the second leap is to adapt to scientific farming and The need of socialization, the proper development of the scale and the development of the collective economy are yet another great development. ”Developing a collective economy is an important way for rural society to realize common prosperity and an overall well-to-do society. And rural finance play