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农业、农村、农民问题是现代化建设的根本,也是关系执政基础稳固的重大问题。当前,农村还存在着一些不稳定因素,村级财务问题往往是群众关注的焦点。如何加强和规范村级财务管理,不仅仅是村务公开的根本所在,也直接关系着农村的稳定大局,不能等闲视之。在农村实施税费改革后,村级财务管理上存在着以下几点问题:一是财务管理不规范,不按照国家会计制度设置账目,进行相关账务处理。由于农村财务人员业务素质水平较低,业务
The problems of agriculture, rural areas and peasants are the basis for their modernization and are major issues concerning the stable foundation of their governance. At present, there are still some unstable factors in rural areas. Village-level financial problems are often the focus of the masses. How to strengthen and standardize the financial management at the village level is not only the fundamental reason for the open disclosure of village affairs but also directly affects the overall stability in rural areas and can not be ignored. After the implementation of the tax-fee reform in the rural areas, the following problems exist in the village-level financial management: First, the financial management is not standardized, and the accounts are not set up in accordance with the national accounting system and the related accounts are handled. Due to the low level of professional quality of rural financial personnel, business