农村财务会计管理模式的形成及运行均要在特定的环境中进行,这里的环境既包括宏观环境,又包括微观环境;既包括制度设计环境,又包括农村集体经济组织自身环境。环境对于农村财务会计管理模式的改革和发展起着非常重要的作用。农村自身经济发展水平、财务会计管理水平、税费改革后财务收支发生新的变化情况、村级债务负担问题、村级财务会计人员的综合素质等因素都会直接或间接地影响农村财务会计管理模式的设计、选择和创新。 The formation and operation of the rural financial accounting management mode must be carried out in a specific environment, where the environment includes both the macro environment and the micro environment, including both the system design environment and the rural collective economic organization’s own environment. The environment plays a very important role in the reform and development of the rural financial accounting management mode. The level of their own economic development in rural areas, the level of financial accounting management, financial revenue and expenditure after the new changes in the situation, the debt burden at the village level, the overall quality of financial accounting at the village level and other factors will directly or indirectly affect the rural financial accounting management Model design, choice and innovation.