村级财务管理存在的问题及解决措施以安岳县为例-马秋玲-讲师

西安培华学院本科毕业论文2B105722-102561周博恺-当前村级财务管理存在的问题及解决措施——以四川省安岳县为例-马秋玲-讲师I摘要由农民集体经济组织独立管理着各类资产，包括所发生的一切收入的使用权、分配等财务活动的核算、筹划、监督与掌控，这就是村级财务管理。村级财务管理工作的改进可以使农村经济快速发展，能给保障农民的经济利益，在农村地区村级财务管理在财务管理中非常的重要。这边文章通过对我国村级财务管理工作的现状进行分析，结合现实情况，以安岳县为例子，发现并指出当前安岳县在财务管理方面存在的一些问题，研究并探讨了问题存在和发生的原因，以及针对这些问题引起的认识和思考，相继提出了对安岳县村级财务管理的改进措施。关键词：村级财务管理；农村经济；管理对策西安培华学院本科毕业论文2B105722-102561周博恺-当前村级财务管理存在的问题及解决措施——以四川省安岳县为例-马秋玲-讲师IIAbstractIndependentlymanagedbythepeasants'collectiveeconomicorganizationsofallkindsofassets,includingwhathappenedtotherighttouseallrevenue,distribution,financialaccounting,planning,supervisionandcontroloftheactivities,thisisthefinancialmanagementatthevillagelevel.Improvefinancialmanagementatvillagelevelenablesrapiddevelopmentoftheruraleconomy,safeguardingtheeconomicinterestsoffarmers,andfinancialmanagementatthevillagelevelinruralareasisveryimportantinfinancialmanagement.ThroughananalysisofthestatusquooffinancialmanagementatvillagelevelinChina,combinedwiththereality,inanyueCounty,forexample,foundandpointedoutthatcurrentanyueCountysomeoftheproblemsexistinginthefinancialmanagement,studyanddiscussestheissuesandcauses,aswellasawarenessandconsiderationoftheseproblemscaused,movedtothevillageofanyueCounty-levelfinancialmanagementimprovementmeasures.Keywords:ruralfinancialmanagement；ruraleconomy；managementstrategies西安培华学院本科毕业论文2B105722-102561周博恺-当前村级财务管理存在的问题及解决措施——以四川省安岳县为例-马秋玲-讲师III目录摘要...............................................................................................................................................IAbstract............................................................................................................................................II引言..............................................................................................................................................11村级财务管理的概念....................................................................................................................21.1村级财务管理的意义........................................................................................................21.2村级财务管理的主要内容................................................................................................22村级财务管理方面的现状...........................................................................................................22.1当今时代村级财务管理的情况........................................................................................22.2当今时代村级财务管理的要求.........................................................................................33安岳县村级财务管理现状分析...................................................................................................33.1安岳县村级财务管理的存在的主要问题.........................................................................43.1.1财务基础工作薄弱.................................................................................................43.1.2监督体系形同虚设.................................................................................................43.1.3财务公开制度不规范.............................................................................................43.1.4民主理财小组作用虚化.........................................................................................53.1.5财会人员素养不高.................................................................................................53.2安岳县村级财务管理问题的主要原因............................................................................53.2.1村干部重视不足.....................................................................................................53.2.2监督主体意识不强.................................................................................................63.2.3惩处力度不足.........................................................................................................63.2.4农村会计人员素养不够.........................................................................................64村级管理的治理措施及建议.......................................................................................................74.1建立财务管理制度....................................................................................................74.2健全村级财务监督体系............................................................................................74.3加大财务公开的力度................................................................................................84.4充分发挥民主理财小组的作用................................................................................84.5加强村级会计人员的素质建设................................................................................9结论............................................................................................................................................10参考文献........................................................................................................................................11致谢............................................................................................................................................12西安培华学院本科毕业论文2B105722-102561周博恺-当前村级财务管理存在的问题及解决措施——以四川省安岳县为例-马秋玲-讲师1引言村级财务管理是在二十世纪50年代出现的，到目前为止，共有三个时期的发展：农村合作化时期；人