本文選題：農(nóng)村集體經(jīng)濟　切入點：后金融危機　出處：《會計之友》2017年12期

【摘要】：后金融危機時代,在全球經(jīng)濟疲軟的大背景下,國家面臨產(chǎn)業(yè)轉(zhuǎn)型、經(jīng)濟下行壓力增大、出口持續(xù)下滑等困境。經(jīng)濟新常態(tài)下,農(nóng)村集體經(jīng)濟特別是珠三角地區(qū)的農(nóng)村集體經(jīng)濟,面臨較大的經(jīng)營管理壓力和挑戰(zhàn),導(dǎo)致農(nóng)村集體經(jīng)濟出現(xiàn)收不抵支的局面,財務(wù)風(fēng)險顯現(xiàn),有必要建立財務(wù)預(yù)警指標(biāo)體系,預(yù)警財務(wù)風(fēng)險。文章結(jié)合農(nóng)村集體經(jīng)濟組織的特點及風(fēng)險類型,構(gòu)建了符合農(nóng)村集體經(jīng)濟的財務(wù)預(yù)警指標(biāo)體系,并對指標(biāo)體系進行了優(yōu)化,以提高預(yù)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.
【作者單位】： 東莞理工學(xué)院經(jīng)濟與管理學(xué)院;
【基金】：廣東省會計學(xué)會項目“信息集成環(huán)境下的會計決策支持系統(tǒng)的構(gòu)建研究”(2013B60) 東莞市社科聯(lián)基金項目“東莞優(yōu)化農(nóng)村集體資產(chǎn)管理,促進集體經(jīng)濟轉(zhuǎn)型升級研究”(2016JZ01)、“東莞村級集體經(jīng)濟財務(wù)風(fēng)險預(yù)警體系構(gòu)建研究”(2015JY02)
【分類號】：F302.6;F321.32
，

本文編號：1682617