农村村级组织财务管理存在问题与对策.docVIP

农村村级组织财务管理存在问题与对策 　　摘 要：村级组织财务管理是社会主义新农村建设的重要内容，是完善农村公共产品融资机制的制度基础。对贵州省7个地州市9个县31个行政村的实地调研结果显示，贵州农村村级组织财务管理存在的主要问题是：会计基础工作薄弱，财务管理制度不规范；会计人员选聘机制不合理，人员素质亟待提高；民主监督职能弱化，审计监督乏力；村级债务较为严重等。为了切实提高农村村级组织财务管理水平，必须扎实推进“村财乡代管”制度，改革村级财务人员选任模式，健全民主理财监督制度，加强村级财务审计监督，并努力化解村级债务问题。 关键词：村级组织；财务管理；民主理财；村财乡代管；会计委派制；审计监督；村级债务 　　中图分类号：F302.6 文献标志码：A 文章编号：1674-8131（2011）04-0013-06 　　 　　Problems and Countermeasures for theFinancial Management of Rural Villages 　　―Analysis Based on Spot Survey on Rural Areas of Guizhou Province 　　ZHU Jinga, RAN Guang-guib 　　(a. School of Science and Technology; b. School of Management, Guizhou University, Guiyang 550025, China) 　　Abstract: The rural village financial management is an important content of socialist village reconstruction and is institutional basis for perfecting rural public product financing mechanism. Based on spot survey on 31 villages of 9 counties of 7 cities and states in Guizhou Province, the results show that the main problems in rural village financial management in Guizhou Province are weak basic work of accounting, non-standardized financial management system, unreasonable selection and employing of accounting staff, low staff quality, weakened democratic supervision, weak audit and monitoring, relatively serious debt of villages and so on. In order to really promote financial management capacity of the villages, the system of village finance managed by a town government must be pushed forward, selecting and employing mode for village financial staff should be reformed, democratic financial supervision system should be perfected, financial audit and monitoring of rural villages should be strengthened and village debt problem should be solved. 　　Key words: village; financial management; democratic financing; village finance managed by a town government; accountant assignment system; audit and monitoring; village debt 　　 　　一、引言 　　村级组织财务管理是社会主义新农村建设的重要内容。建立科学规范的村级组织财务管理制度，有利于完善农村公共产品融资机制，引领农村经济持续健康发展和农民增收致富；有利于推动村级组织的良好运行