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目前,宁夏村级财务管理大部分都实行的是“村账乡管、财务电算化”模式。经过数年的运行和逐步规范,这一模式在规范村级账目、财务核算以及提高会计信息的及时性、系统性、全面性和公开性等方面起到了十分重要的推进作用。新时期,由于部分村级财务缺乏规范管理,财务管理混乱已经影响到党群、干群关系,甚至引发上访事件,进而影响到了农村的社会稳定。为此,村级财务管理的规范化势在必行。
At present, most of Ningxia village-level financial management are implemented “village account township management, financial computerization” mode. After several years of operation and gradual standardization, this model has played a very important role in regulating the timeliness, systematicness, comprehensiveness and openness of village-level accounts, financial accounting and the improvement of accounting information. In the new period, due to the lack of standardized management of some village-level finance, the chaotic financial management has affected the relations between the party and the masses, the masses and the masses, and even triggered petitions, thus affecting the social stability in rural areas. Therefore, the standardization of village financial management is imperative.