In-Depth Investigation Of Rural Accounting Status In The Context Of Rural Revitalization

The strategy of Rural Revitalization is Comrade Xi Jinping's strategy put forward in the nineteen major reports of the party in October 18,2017.The report of the 19 th National Congress of the Communist Party of China pointed out that the problem of agricultural and rural farmers is a fundamental problem related to the national economy and people's livelihood.We must always take solving the problem of "agriculture,rural areas and farmers" as the top priority of the party's work and implement the strategy of Rural Revitalization.At present,China's economy has changed from the stage of high-speed growth to the stage of high-quality development.It is necessary to vigorously promote the development of high-quality agriculture to keep the "three rural" strategic backyard and play the role of ballast and stabilizer.Rural accounting as the infrastructure of rural economic development,rural accounting should also keep up with the pace of rural economic development.This is not only related to the vital interests of farmers,is the protection of farmers' economic rights,but also plays an important role in promoting the high-quality development of agriculture.Only the high-quality development of agricultural operation and service subjects,can the countryside be revitalized.Based on the concepts and accounting systems of rural accounting as the theoretical basis,this study conducts an in-depth investigation and analysis of the current situation of rural accounting in Hubei Province from the perspectives of village-level organizations and new agricultural operators,and puts forward countermeasures and suggestions on the problems.This thesis consists of five parts: The first part explains the research background and significance of this paper,summarizes the research situation at home and abroad,and clarifies the research methods,content and difficulties adopted in this paper.The second part,introduces the related theory of rural accounting,from accounting basic theory,the organization of village and the village collective accounting norms and the new type of agricultural management main body of accounting standard three aspects in detail,detailed introduces the basic theory of accounting,village-level organization management mode and the village collective economic organizations of accounting system,the agricultural enterprise accounting to accounting systems of enterprises,farmers,agricultural cooperatives financial and accounting system.In the third part,the questionnaire for villagers,the questionnaire for village cadresand accountants,and the questionnaire for new-type agricultural operation subjects are designed for different investigation objects,and the reliability and validity of the questionnaire are tested to ensure the validity and rationality of the questionnaire results.The analytic hierarchy process(AHP)was used to evaluate the organizational structure and personnel setting,institutional environment,standardization of accounting business processing,accounting supervision,accounting informatization and usefulness of accounting information,etc.,and the data was analyzed through the establishment of models.The fourth part,the paper analyzes the current situation of the current accounting work in rural areas in hubei province,found that the current rural accounting work level is not enough to support the strategy of rejuvenating rural,rural accounting of common problems mainly for leading cadres not enough importance,accounting system implementation does not reach the designated position,accounting institutions and personnel Settings is not standard,accounting personnel quality is not high,accounting foundation work is weak,financial regulation does not reach the designated position,the accounting computerization popularity is low.So in order to promote the modernization of rural governance and the modernization of the rural economy,aiming at the problems existing in the present situation of rural accounting,combined with the requirements of the country revitalization strategy put forward the following Suggestions: first,in terms of village-level organizations accounting,mainly includes perfecting the system of security system,strengthening the rural revitalization of brainpower,standardize the accounting procedures,improve the accounting supervision mechanism,strengthen the rural informatization based and financial information sharing mechanism.Then for the new type of agricultural business,the main content includes perfecting the relevant systems and standards,vigorously developing the construction of talent team,promoting the development of accounting standards,strengthening the supervision and management of accounting work,and improving the application level of digital technology.The fifth part is the conclusion.This paper explains the innovation,deficiency and prospect of this paper.The innovation point of this paper is to make the conclusion more reliable and more relevant,based on first-hand data,combined with the literature analysis method,questionnaire survey method and hierarchical analysis method for quantitative analysis,the difference is different from the previous research based onlyon theoretical analysis.In view of the author's knowledge level and limited capacity,there are still some limitations in this paper,such as the selection of samples is relatively broad,the design of the questionnaire is not all-encompassing,there are certain omissions,the object of study dimensions and indicators of the determination is still relatively extensive,not consistent,which to some extent will affect the accuracy of the study conclusions.The author thinks that the next step should be from the expansion of research samples,with a more scientific method to determine the weight of indicators,effectively improve the accuracy of weight assignment,as far as possible to quantify the analysis of indicators,improve the evaluation model and other aspects of in-depth research to improve.