加强村级财务管理的措施论文成稿.docVIP

加强村级财务管理的措施 工商管理系2008级04班 王姗姗 摘 要：在广大农村尤其是欠发达的农村地区，由于诸多因素导致村级财务管理普遍存在财务制度不规范，财务账目混乱，财务公开质量不高，会计人员素质偏低等诸多问题。这已成为发展基层经济，深化农村改革的障碍，使农民的基本利益得不到保障。针对这些问题，应提高对村级财务管理的认识，完善相关政策制度，组织村级财务从业人员进行培训提升业务和道德水平。另外，加强对村级财务管理的监管力度和对违规违法行为的惩处力度，多渠道向群众普及经济和法律的相关常识知识。加强政府的监管和群众的监督是完善村级财务管理相关制度，和规范村级财务管理行为的有效途径。 关键词：村级财务管理；财务公开；管理措施 To Strengthen the Financial Management of the Village-level Measures Wang Shanshan Class 4, Grade 2008 Department of Business and Administration Abstract: In the vast rural areas especially undeveloped rural areas, because of many factors leading to the village-level financial management widespread financial system is not standard, financial account chaos, financial public quality is not high, accounting personnel quality is low, and many other problems. This has become a basic economic development, deepening the reform of the obstacle, the basic interests of the farmers is not guaranteed. Aiming at these problems, we should improve the financial management of the village knowledge, perfect the relevant policy system, village organization financial employees training service and the moral level ascension. In addition, to strengthen the supervision of the financial management of village and the punishment of irregularities, and to the popularity of the relevant economic and legal common sense knowledge. To strengthen the supervision of the government and the people is to perfect the supervision of financial management of village relevant system, and regulating the financial management behavior of village effective way. Key words: The village Financial Management; Financial disclosure; Management Measures 农业、农村、农民问题，始终是关系党和国家的根本问题，村级组织作为一个具有群众性的自治组织，是基层社会的根基，然而，由于诸多因素，我国村级组织的各项工作并不令人满意。较为突出的是村级财务管理不规范，财务账目混乱，财务公开不透彻，会计人员素质偏低等许多问题，这已成为发展基层经济，深化农村改革的障碍，使农民的基本利益得不到保障。所谓“基础不牢，地动山摇”为了使村民的基本权益得到保障，更好的促进农村的财务改革建设，就必须提出相应的完善村级财务管理的对策。 一、村级财务管理的基本概况 （一）村级财务管理的定义 要界定农村村级财务管理的涵义，首先必须明确农业集体经济组织的概念，我国《农业法》是这样界定的：“农业集体经济组织是指土地等农业基本生产资料集体所有基础上形成的，按照居民居住村落划分的集体经济组织”[1]。具体包括乡(