Using Management Accounting to Promote Vitalization of Rural Areas
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Yongzhong Qi, Jie Li, Desen Zhang, Chunyuan Zhang and Yunting Yan
Exploring the embedded form of "Management Accounting +" in rural revitalization, giving play to the role of rural party branch as a battle fortress. From the most basic process of "Management Accounting + Party Branch + Peasant Household", extend to the refined innovation mode of "Balanced Scorecard + Party Branch + Peasant Household" and "Kaizen Costing +Party Branch + Peasant Household". Using management accounting to help rural material and spiritual revitalization, we can achieve the balance between financial and non-financial indicators of rural revitalization, the balance between long-term and short-term objectives of rural revitalization, the balance between outcome indicators and motivational indicators, the balance between internal and external groups of rural organizations, the balance between the leading indicators and lagging indicators. The key research base is Miaozhuang town of Ninghe district, and the new measures of management accounting to help Tianjin rural revitalization are put forward to form the Tianjin experience of management accounting to help rural revitalization and serve the coordinated development of Beijing, Tianjin and Hebei.
Management Accounting; Promote Vitalization of Rural Areasl; Balanced Scorecard(BSC)