新农村建设中村级财务管理现状、问题及对策建议.pdfVIP

广东农业科学 2013 年第 24 期 223 新农村建设中村级财务管理现状、 问题及对策建议 陈润如1 ，杨文璇2 ，牟小容1 (1.华南农业大学经济管理学院，广东广州 510创0; 2. 中山大学管理学院，广东广州 510250) 摘 要:针对广东省村级财务管理出现的会计基础薄弱、财务制度不健全，财务管理提乱、资产严重流失，审计 监督乏力、账务透明度低，农村纪律松弛、违纪现象突出等现状和问题，深入剖析其成因，包括财务管理意识淡薄，职 权责任不清晰:财会管理人员素质不高，用人设置不规范;财务公开制度落实不到位，账务透明度低下:财务工作的 监督渠道受阻，民主监督形同虚设。并提出了多个切实可行的对策建议，如提升财会人员素质，增强责任管理认识; 严格执行财务公开制度，提高财务工作的透明度;加强督查管理制度，构建完善的村级财务监督体系;引进注册会计 师，提高村级财务审计监督力度，以确保村级财务管理工作规范化、制度化、民主化。 关键词:村级财务管理;新农村建设;对策建议 中固分类号:F304 文献标识码:A 文章编号:1004-874X(2013)24-0223-03 Village-Ievel tinancial management status,problems and suggestions in the new rural construction 1 2 1 CHEN Run-ru , YANG Wen-xuan , MOU Xiao-rong (I.College 01 Economy and Management , South Chioo Agricultural University, Guongzhou 510640, Chioo; 2.College 01 M，αnagement， Sun Yat-sen University, Gωngz加u 510250, Chioo) Abstract: This paper mainly concentrated on the significant problems regarding the rural financial management in Guangdong province. These problems were as follows the accounting basís was weak , the financial regulation was incomplete , the financial management was disordered, the assets were occupied seriously, the auditing and monitoring were not effectìve , the accounting treatment was not transparent , the rural laws and regulations were not comprehensive and the procedures were illegal. It demonstrated the reasons for these phenomenons as follows: the importance of financial management was not realized and the bound