农村税费改革之后,政策的环境发生了很大变化,这就让农村集体资产、财务监督管理以及农民负担的监督管理都发生了较为明显的变化,与此同时,村级财务会计的核算内容以及重点也发生了变化。改变农村传统理念以及模式,使用新的财务管理方式加强农村集体财务和资产管理,具有重大意义。 After the reform of rural taxes and fees, the environment for policies has undergone great changes. This has resulted in a marked change in the supervision and management of rural collective assets, financial supervision and management and peasant burden. At the same time, the accounting content of village-level financial accounting And the emphasis has changed. It is of great significance to change rural traditional concepts and models and use new financial management methods to strengthen rural collective finance and asset management.