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城中村拆迁给城郊(股份)经济合作社带来了大量的集体资产,同时也对城郊(股份)经济合作社集体资产管理水平有了更高的要求。如何更好地进行新形势下经济合作社财务管理,将经济合作社财务职能从传统的核算向管理转型是未来农村财务的一个重大课题。本文总结了杭州市拱墅区近年来的村级财务管理改革的实践工作,提出了新形势下城郊(股份)经济合作社财务管理的应对措施。
The demolition of Chengzhongcun has brought a large amount of collective assets to suburban (stock) economic cooperatives and higher requirements for the collective assets management of suburban (stock) economic cooperatives. How to better carry out the financial management of the economic cooperatives in the new situation and transform the financial functions of the economic cooperatives from the traditional accounting to the management is a major issue for rural finance in the future. This article summarizes the practice of village finance reform in recent years in Gongshu District, Hangzhou, and puts forward the countermeasures for the financial management of suburban (stock) economic cooperation in the new situation.