新常态下农村集体经济财务预警指标构建研究

发布时间：2018-03-29 19:51

  本文选题：农村集体经济　切入点：后金融危机　出处：《会计之友》2017年12期

【摘要】：后金融危机时代,在全球经济疲软的大背景下,国家面临产业转型、经济下行压力增大、出口持续下滑等困境。经济新常态下,农村集体经济特别是珠三角地区的农村集体经济,面临较大的经营管理压力和挑战,导致农村集体经济出现收不抵支的局面,财务风险显现,有必要建立财务预警指标体系,预警财务风险。文章结合农村集体经济组织的特点及风险类型,构建了符合农村集体经济的财务预警指标体系,并对指标体系进行了优化,以提高预警的便利性和精度。
[Abstract]:In the post-financial crisis era, against the backdrop of a weak global economy, the country is facing such difficulties as industrial transformation, increased downward pressure on the economy, and continued decline in exports. Under the new normal economy, The rural collective economy, especially the rural collective economy in the Pearl River Delta region, is faced with great pressure and challenge of management and management, which leads to the situation that the rural collective economy will not be able to offset the income, and the financial risks appear, so it is necessary to establish the financial early-warning index system. Based on the characteristics and risk types of rural collective economic organizations, this paper constructs an index system of financial early warning in line with the rural collective economy, and optimizes the index system in order to improve the convenience and accuracy of early warning.
【作者单位】： 东莞理工学院经济与管理学院;
【基金】：广东省会计学会项目“信息集成环境下的会计决策支持系统的构建研究”(2013B60) 东莞市社科联基金项目“东莞优化农村集体资产管理,促进集体经济转型升级研究”(2016JZ01)、“东莞村级集体经济财务风险预警体系构建研究”(2015JY02)
【分类号】：F302.6;F321.32
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本文编号：1682617