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过去,农村财务管理由于监管制度不健全,运作程序不规范,会计核算、实际操作不规范,集体资产管理混乱,会计人员整体素质不高以及财务监管方面审核审批程序不统一,监管力度不够等问题,使得少数基层干部利用职务之便,侵占、挪用、私分、挥霍浪费资产,公款私存、白条抵库、库存超额等现象时有发生,助长了农村腐败现象的滋生和蔓延。
In the past, rural financial management problems such as inadequate regulatory system, irregular operating procedures, irregular accounting practices, unrealistic operational practices, confusing management of collective assets, poor overall quality of accounting staff, inconsistent examination and approval procedures in financial supervision, inadequate supervision and so on This has led to the occasions when a small number of cadres at the grassroots level take advantage of their positions to occupy, misappropriate, separate, squander and squander their assets, keep private funds in public places, go against white stocks, and excess inventories, which has encouraged the breeding and spreading of corruption in rural areas.