摘 要2020 年国家将全面建成小康社会，打赢脱贫攻坚战。在这个过程中，农村经济发展占据着重要的一环。这几年，农村经济总体上呈现的是增长的趋势，但从局面上来说，增长速度有所减缓。从某种原因来说，主要是农村财务管理上出现了纰漏。对此，各级政府出台许多政策、措施来解决这些问题，取得了一定的成效，但也存在着一些不足。本文将从屏南县试点探究农村会计工作者的现状、问题，并通过文献、政策等来探讨如何解决这些问题，以及分析村账乡管模式的优势与不足。关键词：农村；农村会计现状；农村会计；村账乡管；AbstractIn 2020, the country will build a moderately prosperous society in an all-round way and win the battle of poverty alleviation. In this process, rural economic development occupies an important part. In recent years, the overall trend of rural economy is growth, but in terms of the situation, the growth rate has slowed down.For some reason, the main reason is that there are some flaws in the rural financial management. In this regard, governments at all levels have issued many policies and measures to solve these problems, and achieved some results, but there are also some deficiencies. This paper will explore the current situation and problems of rural accounting workers from the pilot of Pingnan County, and discuss how to solve these problems through literature, policies, etc., as well as analyze the advantages and disadvantages of the village account management mode.Key words：rural area; current situation of rural accounting; rural accounting; village account and township management目 录1 引 言........................................................62 农村会计理论阐述..............................................62.1 农村会计概念..........................................................................................62.1.1 农村会计的定义...........................................................................62.1.2 农...
