摘要
自1997年《甘肃省农村集体资产管理条例》实施以来,天水市始终以制度建设为根基,以规范化管理为核心,以审计监督为手段,以壮大村级集体经济为目标。该市坚持民主监督、会计监督与审计监督相结合,构建了民主、公开、透明、科学的农村集体资产管理体系。随着2025年《中华人民共和国农村集体经济组织法》的实施,现行《管理条例》已难以满足精细化管理需求。文章基于天水市实践经验,总结《管理条例》实施成效,分析集体资产管理中存在的制度适应性不足、操作规范缺失等问题,并提出修订法规、强化监管等应对措施,为新时代农村集体资产规范化管理提供参考依据。
Since the implementation of the"Gansu Province Rural Collective Assets Management Measures"in 1997,Tianshui City has consistently prioritized institutional development,standardized management,and audit supervision to strengthen village-level collective economies.By integrating democratic oversight,accounting supervision,and audit supervision,the city has established a democratic,transparent,and scientifically sound management system for rural collective assets.With the implementation of the"Rural Collective Economic Organization Law of the People's Republic of China"in 2025,the current"Management Measures"have become inadequate for refined management requirements.Drawing from Tianshui's practical experience,this article summarizes the implementation outcomes of the"Management Measures,"analyzes issues such as insufficient institutional adaptability and operational standardization in collective asset management,and proposes countermeasures including regulatory revisions and enhanced supervision.These measures aim to provide a reference framework for standardized rural collective asset management in the new era.
作者
谢语同
宋慧
XIE Yutong;SONG Hui
出处
《甘肃农业》
2025年第10期87-91,97,共6页
关键词
农村集体资产
条例实施
规范管理
天水市
rural collective assets
implementation of regulations
standardized management
Tianshui City
