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农村财务管理历来是广大农民群众十分关心的问题,是农村工作的难点和热点。各地多措并举,村级财务管理总体水平有所提高,但农村财务管理失控、村干部违法违纪现象依然存在。本文通过近年来农村财务审计与检查发现的主要问题,分析其成因及目前各种主要监督形式,从健全内部监督、完善内控机制角度提出加强村级财务管理规范化建设的对策与建议。
Rural financial management has always been a matter of great concern to the vast majority of peasant masses and a difficult and hot topic in rural work. The measures taken by both sides took a drastic measure and the overall financial management at the village level had risen. However, the financial management in rural areas was out of control and the law-breaking behaviors of village cadres still existed. Based on the main problems found in rural financial auditing and inspection in recent years, this paper analyzes the causes and the various forms of supervision at present, and puts forward the countermeasures and suggestions on how to strengthen the standardization of village financial management from the perspective of sound internal supervision and improvement of internal control mechanism.