村级财务行为初探

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。

An Exploration of the Financial Behavior at Village Level

Financial Management at village level is an important content reflecting the development of rural economy.Strengthening the management of financial behavior is a key component of reinforcing rural economic management.At present,the rapid development of the rural economy has been hindered by many problems in terms of the unsystematic and unadvanced rural financial management approach,less qualified village accountants,insufficient accounting disclosure,weakened assets management,and the collective debts at village level.To normalize the financial behavior at village level,the village accounts should be managed with therigid implementation of financial regulations on the basis of upper-level management of village accounts;the professional quality of village accountants must be improved;democratic supervision shall be enhanced;approval process must be strict;collective assets must be managed in an intensified manner.In this way,the fundamental interests of villagers can be maintained,providing powerful safeguard for the construction of new socialist countryside.