数字乡村建设背景下农业会计信息化路径与优化策略研究

Research on the Pathways and Optimization Strategies for Agricultural Accounting Informatization in the Context of Digital Village Development

摘要: 数字乡村建设为农业农村现代化提供了新的发展条件，农业会计信息化作为提升农业财务管理效能的重要环节，在此背景下具有显著的研究价值。本文在界定农业会计信息化概念内涵的基础上，以技术–组织–环境(TOE)框架为分析视角，系统考察数字乡村建设为农业会计信息化提供的技术支撑、数据共享与管理优化等助力条件，重点剖析当前农业会计信息化面临的两类核心困境——小规模农业经营主体的信息化采纳障碍，以及农业财务数据安全与产权保护机制不足，并深入探讨其深层成因。据此，本文从技术适配、组织能力、制度环境三个层面提出优化策略，以期为农业会计信息化发展提供学理参考与实践启示。

Abstract: The development of digital villages has created new conditions for agricultural and rural modernization. As a critical component in enhancing the efficiency of agricultural financial management, agricultural accounting informatization holds significant research value in this context. Building on a definition of agricultural accounting informatization and employing the Technology-Organization-Environment (TOE) framework as an analytical perspective, this paper systematically examines the technical support, data sharing mechanisms, and management optimization facilitated by digital village initiatives. It focuses particularly on two core challenges currently facing agricultural accounting informatization: barriers to adoption among small-scale farming entities and inadequate mechanisms for safeguarding agricultural financial data security and property rights, while delving into their underlying causes. Based on these findings, the study proposes optimization strategies across three dimensions—technical compatibility, organizational capacity, and institutional environment—to provide both theoretical insights and practical recommendations for advancing agricultural accounting informatization.