新时代下农民专业合作社联合社财务规范性研究

我国农民专业合作社联合社是以农村家庭责任联产承包责任制基础上发展起来的一种新型农业经济互助组织,其最终目的是帮助农民将手中的农产品销售到市场中,提高农民收入,带动农村经济健康发展,实现共同富裕目标。本文主要是从财务管理视角探究镇江市农民专业合作社联合社发展状况,通过分析镇江市农民专业合作社联合社财务现状,发现了合作社财务管理方面还存在财务人员专业素养过低、财务内控制度不规范、监督体系不完善等问题,这些问题严重阻碍了镇江市农民专业合作社联合社的健康稳定发展,因此本文针对存在的问题提出了提高财务人员专业知识、规范财务内控制度、完善财务监督体系相关对策,希望能够为发展农村经济提供一些理论参考。

Research on the financial standardization of farmers' Professional Cooperative Union in the new era- Take Zhenjiang as an example

China"s farmers" professional cooperative association is a new type of agricultural economic mutual aid organization developed on the basis of the rural household responsibility contract responsibility system. Its ultimate purpose is to help farmers sell their agricultural products to the market, improve their income, promote the healthy development of rural economy and achieve the goal of common prosperity. This paper is mainly from the perspective of financial management to explore the development of Zhenjiang farmers" professional cooperatives. Through the analysis of the financial status of Zhenjiang farmers" professional cooperatives, it is found that there are still some problems in the financial management of the cooperatives, such as the low professional quality of financial personnel, the nonstandard financial internal control degree, and the imperfect supervision system. These problems have seriously hindered Zhenjiang farmers" professional training The healthy and stable development of the industry cooperative association, therefore, in view of the existing problems, this paper puts forward some countermeasures to improve the professional knowledge of financial personnel, standardize the financial internal control system, and improve the financial supervision system, hoping to provide some theoretical reference for the development of rural economy.