村集体经济组织实行民主理财与财务公开是民主管理、民主监督原则在财务管理工作中的具体体现,其实质是让村集体经济组织的成员参与财务管理,将财务工作置于群众监督之下。我国是农业大国,占人口大多数的农民的生产和生活要依靠村集体经济组织,特殊的国情和农业在国民经济中的 The implementation of democratic management and financial disclosure by village collective economic organizations is a concrete manifestation of the principle of democratic management and democratic supervision in financial management. Its essence is to involve members of village collective economic organizations in financial management and place financial work under the supervision of the masses. China is a big agricultural country. The production and livelihood of the peasants, who make up the majority of the population, depend on the collective economic organizations of villages, the special national conditions and the agriculture in the national economy