村委會與村集體經濟組織事務分離、賬務分設的實踐與思考

摘 要：隨著國家全面實施鄉村振興戰略及農村綜合改革持續深化，長期以來的村級“三位一體”的體制結構已經成為鄉村有效治理及集體經濟發展的主要障礙。2021年起，東至縣全面探索推行村集體經濟組織與村民委員會“事務分離，賬務分設”改革，以期通過理順農村集體經濟組織與村民委員會的職能關系及賬務、資產分開等途徑來完善村級治理體系，夯實農村基層組織的經濟基礎，促進村級集體經濟可持續發展。但是在改革推進中面臨著村干部主體意識不強、改革內生動力不足、改革不徹底，組織缺乏有效監管等諸多難題。因此，要想取得改革實效，應以加強農村基層治理體系建設為核心，探索組織人員分離有效途徑；以營造村集體經濟組織良好的運營環境及干事創業積極性為抓手，探索建立農村集體經濟發展考核監督體系；以增強農村集體經濟組織內生動能為主攻方向，將改革融于鄉村振興背景下，探索村集體經濟高質量發展有效路徑，多層次、多渠道、多形式促進農村集體經濟持續較快增長。

關鍵詞：集體經濟；村委會；事務分離；賬務分設；改革實踐；深化路徑

中圖分類號：F321.42 文獻標識碼：A 文章編號：1006-060X（2023）04-0098-05

Abstract：With the country's comprehensive implementation of the rural revitalization strategy and the continuous deepening of rural comprehensive reform， the long-term village-level \"trinity\" institutional structure has become a main obstacle to effective rural governance and the development of the collective economy. Since 2021， Dongzhi County has comprehensively explored and implemented the reform of \"separation of affairs and separate accounting\" between the rural collective economic organization and the village committee， so as to improve the village-level governance system， consolidate the economic foundation of rural grass-roots organizations， and promote the sustainable development of village-level collective economy by straightening out the functional relationship between the rural collective economic organization and the village committee， separating accounting and assets， etc. However， there are many problems in the process of reform， such as the weak subjective consciousness of village cadres， insufficient endogenous impetus of reform， incomplete reform， and lack of effective supervision of the organization. Therefore， in order to achieve better reform results， this paper suggests strengthening the construction of the rural grass-roots governance system， and exploring effective ways to separate personnel of organizations; creating a good operating environment for the rural collective economic organization， stimulating the enthusiasm of the staff for work and career， and exploring the establishment of an assessment and supervision system for the development of the rural collective economy; strengthening the endogenous momentum of the rural collective economic organization， exploring effective paths to high-quality development of rural collective economy， and promoting the sustained and rapid growth of rural collective economy at multiple levels， through multiple channels and in various forms in the context of rural revitalization.

Key words： collective economy; village committee; separation of affairs; separate accounting; reform practice; deepening path

統分結合是農村合作經濟組織實施聯產承包責任制后形成的一種新的財務管理體制。農業經濟體制變革后，各業生產實施了集體統一經營與家庭分散經營相結合。但實際上，我國大多數地方還是以分散經營為主的管理體制，“統”的功能未發揮實質作用，村集體經濟組織虛化、弱化現象普遍。……