2011622黑龙江省村级财务管理问题研究.docVIP

黑龙江省村级财务管理问题研究 摘 要 近年来，随着社会主义新农村建设进程的日益加快，农村改革不断深入，农村集体经济的实力不断壮大，农村财力不断增强，对农村财务管理不断提出新的更高的要求。当前，我国农村集体经济组织财务管理混乱问题己经成为了农村诸多矛盾的焦点。通过研究黑龙江省村级财务管理的现状，可以发现我省村级财务管理存在着会计基础工作薄弱、财务公开不到位、违法违纪现象严重、制度不健全、管理不民主、财会人员素质较低等一系列亟待解决的问题。这些问题造成了农村会计信息严重失真，阻碍了农村经济社会发展。因此，搞好村级财务管理，既是农民群众的迫切愿望，也是全面推进新农村建设的必然要求。 本文研究黑龙江省村级财务管理，在分析黑龙江省村级财务管理现状的基础上，归纳出存在的问题，进而提出相应的解决对策。通过分析利民街道实行村账村管以来的运行情况，建议黑龙江省农村采取村账村管的财务管理模式。本文的研究为黑龙江省村级财务管理提供了借鉴，对改善黑龙江省整个农村的现状有着重要的现实意义。 关键词 黑龙江省；村级财务管理；财务公开；村账村管 Research on Problems of Rural Financial Management in Heilongjiang Province Abstract Recently, as the process of construction of new socialist rural area speeds up, countryside reform is performed deeply, the strength of rural collective economy is reinforced and rural financial ability is enhanced continuously. In these conditions, higher requirements are implied on rural financial management. The problem of rural financial management being in messes has become the focus of all contradictions. By analyzing the status of village-level financial management in Heilongjiang Province, we can find that a series of problems appeared in the rural financial management, for example, the weakness of accounting basis, the problem of financial disclosure, the muddle in the accounts, the serious phenomenon of breaking law and regulation, the disordered system, undemocratic management and the relatively low level 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 the economic development and affect the overall stability in the countryside. Therefore, improving village-level financial management is the urgent desire of the peasants, but also to comprehensively promote the new rural construction. In this paper, we study village-level financial management of Heilongjiang Province. Based on the general understanding in village-level financial management of Heil