Standardization of Rural Financial Systems under the Rural Revitalization Strategy: A Case Study of a Village in Huairou District, Beijing
DOI:
https://doi.org/10.71204/gdpk8794Keywords:
Village-level Finance, Financial Risk, Financial System, Financial StandardizationAbstract
This paper takes a village in the northern suburbs of Beijing as a case study. Through field visits, account book reviews, and literature research, it analyzes the current state of financial standardization and its system. The study finds that the village exhibits problems such as the mechanical application of higher-level policy documents lacking practical operability, superficial supervision, part-time and underqualified accounting personnel, and non-standard management of original vouchers. These issues are representative of outer suburban rural areas. Considering the economic characteristics of mountainous regions, the paper proposes a financial standardization system tailored for Beijing's suburban villages, offering a reference for similar areas.
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Copyright (c) 2026 Jiaying Xu, Sijia Liu (Author)
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