新农村建设中村级财务管理现状、问题及对策建议  

Village-level financial management status,problems and suggestions in the new rural construction

作　　者：陈润如 杨文璇[2] 牟小容[1] 

机构地区：[1]华南农业大学经济管理学院,广东广州510640 [2]中山大学管理学院,广东广州510250

出　　处：《广东农业科学》2013年第24期223-225,236,共4页Guangdong Agricultural Sciences

基　　金：广东省会计学会项目(03017)

摘　　要：针对广东省村级财务管理出现的会计基础薄弱、财务制度不健全,财务管理混乱、资产严重流失,审计监督乏力、账务透明度低,农村纪律松弛、违纪现象突出等现状和问题,深入剖析其成因,包括财务管理意识淡薄,职权责任不清晰;财会管理人员素质不高,用人设置不规范;财务公开制度落实不到位,账务透明度低下;财务工作的监督渠道受阻,民主监督形同虚设。并提出了多个切实可行的对策建议,如提升财会人员素质,增强责任管理认识;严格执行财务公开制度,提高财务工作的透明度;加强督查管理制度,构建完善的村级财务监督体系;引进注册会计师,提高村级财务审计监督力度,以确保村级财务管理工作规范化、制度化、民主化。This paper mainly concentrated on the significant problems regarding the rural financial management in Guangdong province. These problems were as follows the accounting basis was weak, the financial regulation was incomplete, the financial management was disordered, the assets were occupied seriously, the auditing and monitoring were not effective, the accounting treatment was not transparent, the rural laws and regulations were not comprehensive and the procedures were illegal. It demonstrated the reasons for these phenomenons as follows： the importance of financial management was not realized and the boundaries of authority and responsibility were not clear; the accountants were not competent and the financial arrangement were not reasonable; the financial position was not disclosed publicly and the accounts were opaque; the regulation on the accounting and finance were restricted and the democratic supervisions were not effective. Then it provided several feasible and practical suggestions including ameliorating the capabilities of accountants and awareness of responsibility management; disclosing the financial positions immediately and accurately and improving the transparency of financial procedures; strengthening the supervisions and regulations and designing the comprehensive monitoring system of rural financial management; introducing the auditing performed by CPA to ensure the effectiveness and efficiency of the monitoring system on the rural financial management. All of these measures would facilitate the institutionalization and standardization of the rural financial management.

关 键 词：村级财务管理 新农村建设 对策建议 

分 类 号：F304[经济管理—产业经济]