农村税费改革后,形成了“村级三项基本支出”,即村干部报酬、办公费和“五保户”供养经费。如何管理好这块资金,以达到保证供给、严密核算的目的。就此笔者谈点粗浅看法。 一、强化管理。保证供给 资金的来源途径,在严格按照苏发[2001]6号文件规定执行中,还应注重掌握三项原则:一是逐年核 After the reform of taxes and fees in rural areas, “three basic village-level expenditures” have been formed, namely the remuneration of village cadres, office expenses and the support funds for “five guarantees” households. How to manage this piece of funds in order to achieve the purpose of guaranteeing supply and strict accounting. In this connection I talk about the superficial view. First, strengthen management. To ensure the source of supply of funds, strictly in accordance with the provisions of the document issued by the Soviet Union [2001] No. 6, should also pay attention to master the three principles: First, the annual nuclear