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本文通过问卷调查和实地走访调查相结合的方式对成都市3个圈层内200余个典型社区的会计核算及财务管理现状进行了研究,研究发现社区财务管理在财务组织机构、财务制度及专项资金使用等方面存在较大的问题,研究认为这些问题源于社区自治能力的弱化以及缺乏完善的财务管理体系,鉴此,本文提出了加强社区自治能力建设和完善社区财务管理体系方面的解决对策。
This paper studies the status of accounting and financial management in more than 200 typical communities in three circles of Chengdu through the combination of questionnaire survey and field survey, and finds that the community financial management has a great influence on the financial organization, financial system and special The use of funds and other aspects of the existence of a larger problem, the study believes that these problems stem from the weakening of community autonomy and the lack of a sound financial management system, in view of this, the paper proposed to strengthen community self-government capacity and improve community financial management system solutions .