本文分析了印尼鄉村法第二修正案2024年第3號法所帶來的治理風險與轉機。針對自2014年第6號法實施以來，有關貪腐案件上升與鄉村能力發展不均的問題，本文填補了一個關鍵的研究空缺：亦即缺乏在新任期、融資與問責之間，將全球範圍內的鄉村治理相結合、基於實際證據所生的綜合性評估。在研究方法上，本文使用自2015年至2025年間的學術文獻計量圖譜分析、對修法後的框架性法律規範分析，以及對中國、印度、菲律賓與日本的比較政策回顧。在此基礎上，本文發現來自四種關鍵領域的挑戰：亦即在長任期下貪腐風險的加劇、鄉村貧困的持續性與區域性差距、脆弱的問責機制，以及鄉村企業薄弱的發展條件。本文因此就選舉制度設計、基於績效而生的獎勵措施、透明化與能力建設提出相應的政策建議，以確保鄉村自治的強化能與健全的問責機制相對應。

This article analyzes the governance risks and opportunities created by Indonesia’s second amendment to the Village Law, Law No. 3 of 2024. Responding to rising corruption cases and uneven village capacity since Law No. 6 of 2014, the study addresses a key research gap: the absence of an integrated, evidence-informed assessment that links the new tenure, financing, and accountability provisions with global experiences in village governance. Methodologically, it combines bibliometric mapping of 2015-2025 scholarship, normative legal analysis of the revised framework, and comparative policy review of China, India, the Philippines, and Japan. The findings identify four critical challenge areas: heightened corruption risk under extended leadership tenure, persistent rural poverty and regional disparities, fragile accountability mechanisms, and weak enabling conditions for village-owned enterprises. The article concludes with policy recommendations on electoral design, performance-based incentives, digital transparency, and capacity building to ensure that strengthened village autonomy is matched by robust accountability frameworks.