摘 要我国自古以来就是一个农业大国，农业人口占到全国人口的大多数。随着社会主义制度的不断改革，农村经济发展迅速，人们收入明显提高。所以农村的财务监管变得尤为重要。就目前而言，虽然农村的财务监管制度与以前相比有了一定的改善，不过并没有达到财务公开透明化的地步，还是不能与当今社会农村的经济发展速度相适应。大多数村集体资金、资产管理相对混乱，管理模式各不相同，本文主要从各管理模式之间的差异入手，分析村级财务管理中存在的问题，提出相对应的优化措施。本文主要采用了问卷调查法，文献研究法，案例分析法针对宁津的村级财务问题进行分析研究，对于宁津的财务监管现状进行总结。选取典型案例分析其中存在的问题，分析其原因，以走访的形式了解人们对于当前制度的看法与意见提出相应的优化措施。 关键词：财务监管；内部控制与监督；委托代理 IAbstractChina has been a large agricultural country since ancient times, with the agricultural population accounting for the majority of the national population. With the continuous reform of the socialist system, the rural economy has developed rapidly and people's income has increased significantly. Therefore, financial supervision in rural areas has become particularly important. As far as the present is concerned, although the financial supervision system in rural areas has been improved to some extent compared with before, it has not reached the point of financial openness and transparency, and still cannot adapt to the economic development speed in rural areas in today's society. The management of collective funds and assets in most villages is relatively chaotic, and the management modes are different. Starting from the differences among the management modes, this paper analyzes the problems existing in village-level financial management and puts forward corresponding optimization measures.This article mainly uses the questionnaire survey method, the literature research method, the case analysis met...
