村级财务行为初探.pdfVIP

第 2013 年第 1 期 商业经济 No.l ,2013 To国No.413 (总第 413 期) SHANGYE JINGJI [文章编号] 1∞9-6043(2013)01-0013-03 柑级财务行为初探 张纬航，王积田 (东北农业大学， 黑龙江哈尔摸 15∞30) [摘 要] 村级财务是反映农村经济发展的重要内容。加强村级财务行为管理，是加强农村经济管理的重要组成部 分。目前，我国村级财务管理方法缺乏系统性和先进性、村级报账员业务水平不高、财务公开质量不高、资产管理职能弱化、 村级集体债务行为等问题已经在阻碍农村经济的快速发展。规范村级财务行为，应在村账乡管的基础上，严格规范村级 账目处理;提高村级报账员业务素质;强化民主监督;严格各项审批手续;加强村级集体资产管理。从而维护村民的根本利 益，为社会主义新农村建设提供有力保障。 [关键词] 村级财务行为:村账乡管;对策 [中固分类号]归35.4 [文献标识码] A An Exploration of the Financial Behavior at V.n唔e Level ZHANG Weihang, WANGJi出n Abstract: Financial Management at village level is an impo回ant content reflecti鸣也e development of rural economy. Strengthening 也e management of financial behavior is a key ∞m归nent of reinforcing rural economic management. At present，也e rapid development of 也e rural economy h凶以把:n hindered by many problems in tenns of也e unsystematic and unadvanced rural financial management approach, less 伊alified 世llageacωuntants， insufficient accoun由19 disclosure, weakened assets management, and 也e coll优tive deh凶 at 世llage level. To normalize the financial behavior at village level，也.evillage 也∞m恼 shouldbem皿鸣edwi也出.e rigid implementation offinancial 吨ulations on 也.e basis of upper-level management ofvillageωcounts; 也.e professional 甲ality ofvillage accountants must be improved; dem∞ratic su- pervision shall be enhanced; approval proω55 must be strict; collective ωsets must be managed in an intensified manner. In 也lS W略the 缸ndamental interests of叫llagersωn be maintained,providing powerful safeguard for 也eωnstruction of new socialist coun町side. Key words: financial behavior at village level, Up严~le四1 management of village accounts, responding m侃5ures