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为了进一步完善乡镇财务管理体制,国家采取了一系列措施,比如:2007年财政部推行“乡财县管”财政管理方式改革,2011年又推行乡镇财政实施国库集中支付制度改革,规范了乡镇财政收支管理,增强了财政预算约束力,促进了农村经济稳定发展。但是笔者从事乡镇政府会计两年来发现,目前我国乡镇财务管理仍然存在一定问题,如固定资产管理、支出业务控制、监管体制、会计机构建设等方面。本文就对乡镇财务管理工作中存在的问题及对策进行分析和探究,从而更好的提升我国乡镇财务管理工作的质量和效率,真正更好、更稳的推动我国乡镇经济的发展。
In order to further improve the township financial management system, the state has taken a series of measures, for example: the Ministry of Finance in 2007 to promote “township financial county ” financial management reform, in 2011 the township finance implementation of treasury centralized payment system reform, regulate Township fiscal revenue and expenditure management, increased financial budget binding, and promote the stable development of rural economy. But in the past two years, the author found that in the accounting of township governments, there are still some problems in the management of township finance in our country, such as the management of fixed assets, the control of expenditure business, the supervision system and the construction of accounting institutions. This article analyzes and probes into the existing problems and countermeasures in township financial management so as to better improve the quality and efficiency of our country’s township financial management and truly promote the development of township economy in our country.