村级财务体制改革的条件约束与路径选择

财务基础工作薄弱、会计人员素质低和财会队伍不稳定、财务内部监控制度缺失或无效以及会计主体模糊对村级财务管理体制改革构成现实的条件约束。目前推行的“村财乡管”体制虽然对规范和加强村级财务管理起到了一定的积极作用，但仍存在着不可小觑的问题。进一步深化村级财务体制改革，应在明确村民的财务监督的主体地位基础上，建立健全以“三大制度”为支撑的村民监督制度体系、明确会计核算主体和建立一个分工明确的多元监督体系。

The Condition Restrain and Method Chice of Rural Finance System Reform

There are many condition restrains in the reform of the rural finance management system,such as finance basement weak,accountant quality low,finance monitor and control lack and accounting main body indistinct.Now,the system which village manages rural finance plays some positive role in manage and rule the rural finace.To deepen the rural finance system reform,we should set up the villager monitoring and controlling system supported by the three system,explicit the accounting main body and set up the division-clear and plural supervision system.