农村集体经济发展的财务战略研究——基于北京市的数据分析

Research on Financial Strategy of Rural Collective Economic Development ——Based on Digital Analysis of Beijing

中文关键词: 农村集体经济  产权制度改革  财务战略  北京市

英文关键词: rural collective economy  reform of property rights system  financial strategy  Beijing

中文摘要:

      发展农村集体经济的基本目标是实现集体资产的保值增值，这与财务管理实现企业价值最大化的目标具有同质性，从财务视角研究农村集体经济发展战略对优化和创新农村集体资产经营具有重要意义。针对当前农村集体经济面临的收入未能与资产同步增长、资产收益率低、产业投资领域受限于当地经济发展定位、组织治理机构尚未完善等财务困境，制定农村集体经济发展的财务战略时必须要突出价值创造的实现途径，在现有资源、资产的基础上挖掘价值创造的潜力。农村集体经济发展的财务战略包括筹资战略、投资战略、经营战略、收益分配战略，财务战略的实施将有力推动农村集体经济发展总体目标的实现。

英文摘要:

      The primary goal of developing rural collective economy is to maintain and increase the value of collective assets, which is identical with the goal of financial management to maximize the value of enterprises. Studying the development strategy of rural collective economy from the perspective of finance is of important significance to optimize and innovate the management of rural collective assets. In view of the current financial difficulties that income is not synchronized with assets, return on assets is low, industry investment field is limited by local economic development orientation, organizational governance institutions are not perfect, it is necessary to highlight the realization way of value creation and dig up the potential of value creation on the basis of the existing resources and assets when formulating the financial strategy of rural collective economic development. The financial strategy of rural collective economic development includes financing strategy, investment strategy, business strategy and income distribution strategy. The implementation of the financial strategy will effectively promote the realization of the overall goal of rural collective economic development.