1、 当前村级财务管理存在的问题 及对策研究 THE STUDY OF THE EXISTING PROBLEMS OF COUNTRYSIDE-FINANCIAL MANAGEMENT AND THE SOLUTIONS 摘 要 近几年来，全国各地认真贯彻落实农村财务管理的有关方针、政策，对加强农 村村级财务管理起到了一定作用。但大多数农村的财务管理仍存在着部分村干部法律 意识淡薄、农村集体资产管理混乱、村级账簿设置不规范、财务公开质量不高、民主 理财流于形式、财会人员素质偏低、监管力度不够等一系列问题，已经成为发展农村 经济、深化农村改革的障碍，严重影响着党群、干群关系和农村各项事业的发展，影
2、 响农村社会大局的稳定。因此，鉴于村级财务管理的特殊性，应该分析和解决当前农 村财务管理中存在问题的原因，加大对农村基层干部的教育和管理力度，重视农村财 务管理工作的民主监督，加强农村基层组织的内部控制，扎实推行村务公开制度，加 强农村财务工作的外部审计监督，提高农村财会人员的素质，实行村帐乡管、区（县） 监督的乡镇结算中心，研究和采取有效强化村级财务管理的治本之策，以优化农村建 设环境，构建社会主义和谐社会。 关键词：关键词：村级财务管理；民主监督；审计监督；村账乡管 Abstract Strategic policies which peoples profit is the first
3、such as the construction of anew socialist countryside and constructing a harmonious socialist society put forward anew mission and requirement for the construction and management in the countryside, especially the financial management in the countryside. In the last few years, in the process of the
4、 rapid economic development in the countryside because of the financial system defect and loopholes in management, a series of problems appeared in the rural finance management, for example, the weakness of accounting basis, the muddle in the accounts, the serious phenomenon of breaking law and regu
5、lation, the disordered system, undemocratic management and the relative lowlevel of accountants. These problems cause some negative consequences such as the serious distortion accounting information in the countryside and the nervous relationship between the cadres and the masses. They also set back
6、 the economic development and affect the overall stability in the countryside. This thesis puts forward a series of affective measures to improve the present situation of financial management in the countryside, for example, trusting-agent theory, trusting township to govern rural finance, democratic-decision-making, supervision, democratic financial management and so on. Keywords：Countryside-financial Management; Trusting Township to Govern Rural Finance; Democratic Financial Management; Su
