Rural public infrastructure is one of the key factors to improve rural economic development

which shows the value return of people's investment in life and production. At present

the investment in rural public infrastructure in China tends to be village-led fund-raising

and the proportion of enterprise donation is low. Therefore

rural public infrastructure needs to be invested through financial and other means to obtain better external development support. Good rural public infrastructure investment needs scientific and effective accounting system matching

in which the use value of accounting information is the most important factor. Through the sharing and supervision of real accounting information

we can realize its value

and then form a social and economic performance with obvious positive effect. Therefore

according to the current situation of economic development in China

combined with the current situation of rural public infrastructure investment

this paper summarizes the main problems of accounting information in the process of rural public infrastructure investment in China

and puts forward feasible suggestions based on relevant economic theory and practice.