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目前,中国农村财务管理工作的重中之重是村级财务报账管理。村级财务报账管理是否合法、合规,不但事关政府相关职能部门的公信力,而且还与广大农民群众的切身利益息息相关。本文以村级经费集中核算为理论平台,针对农村财务报账管理过程中出现的现实问题,通过成因分析,探讨适合农村村级财务报账管理的改革良策。
At present, the most important task in rural financial management in China is the management of village-level financial statements. Whether the management of village-level financial statements is legal or not is not only related to the credibility of the relevant functional departments of the government, but also to the vital interests of the broad masses of peasants. In this paper, the centralized calculation of village-level funds as a theoretical platform for rural financial reimbursement management in the emergence of real problems, through the analysis of causes, to explore the rural financial-management reform measures.