农村财务管理问题是农村经济向市场经济发展过程中农村工作的“聚焦”问题,群众关心,各级政府及有关部门也非常关心。农村财务问题解决得如何,直接或间接地影响到农村的干群关系,党和国家的方针政策在农村的贯彻执行,乃至农村经济的发展和农村社会的稳定。为此,我就农村村组财务管理中存在的主要问题,作些对其规范性整治的思考。 Rural financial management is the “focus” issue of rural work in the course of developing the rural economy to the market economy. The public cares and the governments at all levels and relevant departments are also very concerned. How to solve the rural financial problems directly or indirectly affects the relations between the cadres and the masses in the countryside, the implementation of the guidelines and policies of the Party and the state in the countryside, and even the development of rural economy and the stability of rural society. To this end, I consider the main problems that exist in the financial management of village groups in rural areas and make some reflections on their normative rectification.