摘要摘要本调研报告以湖北省81家村级组织为调查样本，从村干部和村民两个视角出发，调查了各村级组织的财务管理现状。目前，现有国家政策、地方规章制度已在很大程度上引导湖北省农村财务管理走向规范化，但研究发现，有些行政村仍然存在着在职人员素质偏低，公开、监督力度不够，资产、负债管理混乱等问题。而干部素质、审计监督、制度执行的“三个不到位”正是导致村级财务管理问题产生的主要原因。为了推进农村财务管理工作的规范化、制度化建设，首先应该加强财会人员和领导干部的队伍建设，这是做好农村财务管理的基础和保障；其次，应加大审计力度、完善村级财务监管体系，加大村级财务公开度、推进民主理财制度，进一步建立完善财务管理制度，确保财务管理制度的执行力；最后，应规范会计核算基础工作，促进集体资产保值增值，努力拓宽收入来源渠道，积极稳妥化解历史欠债。本调研报告对于减少村级组织违法违纪现象的出现，促进村集体经济良性发展具有极其重要的指导意义；有助于政府加强对农村财务管理工作的监管；在解决“三农”问题，促进农村经济社会和谐，保障农民权益方面也有着极其重大的参考价值。关键词：村级组织；村级财务管理；规范化IAbstractAbstractTaking81villageorganizationsinHubeiprovinceasthesurveyobjects,fromtheperspectiveofcadresandvillagers,thisreportinvestigatesthesituationofruralfinancialmanagement.Atpresent,thenationalpolicyandlocalregulationshavemainlyguidedandstandardizedtheruralfinancialmanagement.However,studyshowssomeproblemsdoexist,suchasthelowqualityofon-the-jobpersonnel,inadequacyoftransparencyandsupervision,disorderinmanagementofassetsandliabilities.Andcadres’quality,auditingsupervisionandimperfectexecutionofregulationsandrulesinfinancialmanagementarejustthemainreasonsofvillage-levelproblems.Inordertopromotethesystematizationandstandardizationofruralfinancialmanagementwork,tostrengthentheteamconstructionofaccountingpersonnelandleadingcadresshouldbeputatthefirstplacebecauseitisthebaseandguaranteeofruralfinancialmanagementwork.Thencomesthefollowing:enhancingthestrengthofauditing,perfectingtheregulatorysystem,increasingthetransparencyofopeningvillagefinance,evolvingthedemocraticfinancialsystem,furtherestablishingandperfectingfinancialmanagementsystemandensuringtheimplementationoffinancialmanagementsystem.Finally,tostandardizethebasicworkofaccounting,maintainandincreasethevalueofcollectiveassets,trytoIIAbstractwidentheincomesourcesanddefusehistoricaldebtactivelyandreliablyarenecessary.Thesurveyreporthasimportantvaluetodecreasethephenomenonoftheviolationsoflawanddisciplineatthelevelofvillageorganizations,topromotethepositivedevelopmentofvillagecollectiveeconomy,andtohelpthegovernmentstrengthenthesupervisionofruralfinancialmanagementwork.Anditalsohassomereferencevalueforsolvingthe"ThreeRuralIssues",maintainingandpromotingruraleconomyandsocietyharmoniouslyandprotectingfarmers’rights.Keywords:Villageorganizations;thevillage-levelfinancialmanagement;standardizationIII目录目录前言················································································1一、湖北省农村财务管理历史沿革············································3二、影响农村财务管理模式设计和选择的因素分析·······················5三、农村财务管理现状分析·····················································9四、农村财务管理问题及原因分析············...
