村集体经济组织的资产、资金、资源即农村“三资”集中核算管理制度,是目前一些地区对农村“三资”管理体制进行的一项重要改革。这项新制度是如何运作的,又能否实现对农村“三资”的有效管理?笔者对此谈几点认识。一、农村“三资”集中核算管理制度及其特点 The assets, funds and resources of the village collective economic organizations are the centralized management accounting system of the rural areas. These are some important reforms that are being carried out in rural areas to provide the “three sources” management system in some areas at present. How does this new system work and whether it can effectively manage the “three sources” in the rural areas? First, the rural “three sources ” centralized accounting management system and its characteristics