DOI：10.3969/j.issn.1672-3872.2023.20.029
作者：李卓异，陈红宇 （哈尔滨师范大学经济与管理学院，黑龙江 哈尔滨 150025）
摘 要：【目的】随着我国乡村振兴战略以及新农村建设的贯彻落实和深入推进，农业农村迎来巨大的发展机遇，其资金来源与经济业务日趋多元化和复杂化，如何优化农村财务管理以适应当前经济发展成为亟待解决的重要问题。【方法】本研究从优化农村财务管理的现实意义出发，全面分析了当前农村财务管理面临的新要求和新挑战，并由此提出了优化农村财务管理的重要途径。【结果】通过多途径推动农村财务管理专业化、制度化、信息化、规范化，以适应农业农村现代化建设的大趋势并落实农村社会稳定发展的总要求，为农村财务管理提供更多理论支撑和实践经验指导，实现农村财务管理水平和效能的提升，促进乡村振兴战略实现大跨步发展。
关键词：乡村振兴；农村财务管理；财务制度；乡村经济
On the Ways to Optimize Rural Financial Management under the Background of Rural Revitalization
Li Zhuoyi, Chen Hongyu (School of Economics and Management, Harbin Normal University, Heilongjiang Harbin 150025)
Abstract: [Objective] With the implementation and deepening of China’s rural revitalization strategy and the construction of new rural areas, agriculture and rural areas are facing huge development opportunities. Their funding sources and economic operations are becoming increasingly diversified and complex. How to optimize rural financial management to adapt to the current economic development has become an important issue that needs to be urgently solved. [Method] Starting from the practical significance of optimizing rural financial management, this study comprehensively analyzes the new requirements and challenges faced by rural financial management, and proposes important ways to optimize rural financial management. [Result] By promoting the professionalization, institutionalization, informatization, and standardization of rural financial management through multiple channels, we aim to adapt to the general trend of agricultural and rural modernization construction and implement the overall requirements for stable development of rural society. This provides more theoretical support and practical experience guidance for rural financial management, improves the level and effectiveness of rural financial management, and promotes the realization of a great leap in rural revitalization strategy.
Keywords: rural vitalization; rural financial management; financial system; rural economy
引文信息：[1]李卓异，陈红宇.乡村振兴背景下优化农村财务管理的途径探析[J].南方农机，2023，54(20)：111-116.
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