【導(dǎo)讀】題，同時(shí)也是影響農(nóng)村穩(wěn)定和發(fā)展的重大問題。做好農(nóng)村集體財(cái)務(wù)管理工作，是防止集。體資產(chǎn)流失，維護(hù)農(nóng)民利益的基本手段和重要保障，是全面繁榮農(nóng)村經(jīng)濟(jì)的基本前提。為此,隨著加快建立社會(huì)主義新農(nóng)村步伐的加快,進(jìn)一步加強(qiáng)農(nóng)村財(cái)務(wù)管理具有。重要的現(xiàn)實(shí)意義。因此,如何搞好村級(jí)財(cái)務(wù)管理,采取村級(jí)財(cái)務(wù)管理新模式,確保村級(jí)財(cái)。務(wù)管理的制度化、規(guī)范化、民主化,是亟待我們思索和探討的問題。農(nóng)村實(shí)行家庭聯(lián)產(chǎn)。系列改革，管理日趨規(guī)范。但是，在實(shí)際工作中還存在著一些問題，值得引起重視。表現(xiàn)的規(guī)律性，并對存在的問題進(jìn)行原因剖析，進(jìn)而針對存在的問題提出可行性建議，以期望對優(yōu)化我國村級(jí)會(huì)計(jì)政策選擇有所裨益。

　　

【正文】 accounting system. Strict implementation of village collective economic anizations financial system and accounting system, establish the concise, norms, applicable financial management system and internal control system. Put emphasis on the following democratic management and financial openness system, cash bank deposit management system,creditanddebtmanagementsystem,management system and the accounting archives instrument management system and the financial cost approval system and accounting personnel management system, village cadres departure auditing system, etc. 2. Standard accounting treatment program. To establish a financial work flowstandard, all financial matters are shall, in accordance with the working flowstandardaccounting treatment. Financial matters occurs, JingShouRen must obtain effective vouchers, rent and signature。 The head of collective economic anizations with the examination and approval and signature。 Pay democratic finance group audit to agree and sign seal。 Charge by accounting personnel audit。 According to procedures carry out financial openness, accepts the populace to supervise。 Accept county and township (town) NongJing management department of audit supervision. 3. Implementation of accounting puterization management. Towns shall establish village financial accounting puterization, equipped with the custody center of hardware and 21 software, financial accounting, accounts, hosting center bill, a series of accounting statement piling puterized, improve work all realization of financial Management work efficiency, ensuring the quality of accounting information, and promote the modernization of financial management. Executed rural accounting puterization, will improve the quality of financial openness, and promote rural financial and accounting management information, scientific and modernization. 4. Improving the qualities of financial workers. Accounting personnel quality of high and low at some extent the stand or fall of financial management of unit plays an important role. Accountants should execute training post system. Accountants and democratic finance team members shall regularly accept rural collective economic financial accounting, agricultural contract management, reduce the burden on farmers policies business training, training qualified to mount guard. Executed rural accounting puterization of place, accountants should pass relevant knowledge training of qualified mount guard. 5. Strengthen the villagelevel financial audit departments in the auditing and supervision of the NongJing departments at thecounty level, shall establish perfect rural collective economic auditingsystem,biningwork, the collective financial public land requisition, collective enterprise restructuring and the populace to reflect intensely prominent problems, anization special auditing。 Combined with the prehensive rural reformwork,theanization village within the scope of the one project one discussion audit。 Combination of village cadres, the anization of village cadres of change of work office term and audit. Audit ended, will the masses to audit results published in time. 6. Actively promote the villagelevel accounting examination agency. Since 2020, zhejiang tonglu county and township to implement the village village, a financial examination agency financial agency center at village level, the entire town 19 village accounting services are entrusted XiangCunJi financial representative center agent. Later, according to the demand of ruralfinancialmanagement,financialagencyextended to ShengChanZu level, has the entire town 93 a ShengChanZu will hand over all XiangCunJi accounting business successively financial agency hub agent. 22 中文翻譯 隨著 “后農(nóng)業(yè)稅時(shí)代 ”的到來 ,村級(jí)財(cái)務(wù)管理環(huán)境發(fā)生了根本變化 ,同時(shí)也給村級(jí)財(cái)務(wù)管理帶來了新的狀況和問題。村級(jí)財(cái)務(wù)管理是農(nóng)村財(cái)務(wù)管理的基礎(chǔ) ,直接關(guān)系到農(nóng)民的切身利益 ,農(nóng)村基層的穩(wěn)定以及農(nóng)村經(jīng)濟(jì)的健康協(xié)調(diào)發(fā)展。 鑒于當(dāng)前村級(jí)財(cái)務(wù)管理所存在的問題 ,溫家寶總理 (2020)曾明確指出 :“要推動(dòng)村級(jí)財(cái)務(wù)管理的監(jiān)督向經(jīng)?；?、規(guī)范化、制度化發(fā)展。 ”因此 ,改善農(nóng)村財(cái)務(wù)管理是十分必要和迫切的。 一、當(dāng)前農(nóng)村財(cái)務(wù)管理存在的問題 。 (1)會(huì)計(jì)機(jī)構(gòu)和會(huì)計(jì)人員設(shè)置不規(guī)范。根據(jù)《會(huì)計(jì)法》規(guī)定 ,各單位應(yīng)當(dāng)根據(jù)會(huì)計(jì)業(yè)務(wù)的需要設(shè)置會(huì)計(jì)機(jī)構(gòu) 。不具備單獨(dú)設(shè)置會(huì)計(jì)機(jī)構(gòu)條件的 ,應(yīng)當(dāng)在有關(guān)機(jī)構(gòu)中配備專職會(huì)計(jì)人員。有的村級(jí)即使設(shè)立了會(huì)計(jì)機(jī)構(gòu) ,僅僅是多掛了一塊牌子 ,村支部書記或村主任兼任會(huì)計(jì)主管 ,村秘書兼任會(huì)計(jì) ,出納會(huì)計(jì)一 人兼 ,會(huì)計(jì)分工不明確 ,崗位設(shè)置不合理。在會(huì)計(jì)人員的選用上 ,有的村 “任人唯親 ”,缺乏有效的監(jiān)督。 (2)會(huì)計(jì)資料不完整 ,交接手續(xù)不規(guī)范。由于財(cái)會(huì)人員業(yè)務(wù)素質(zhì)較低 ,所以村級(jí)財(cái)務(wù)管理中普遍存在會(huì)計(jì)資料不完整、不規(guī)范現(xiàn)象。很多村會(huì)計(jì)離職時(shí) ,交接手續(xù)不健全或沒有交接手續(xù) ,無移交清冊和書面材料。 (3)會(huì)計(jì)核算不規(guī)范。會(huì)計(jì)核算不按國家統(tǒng)一會(huì)計(jì)制度的要求 ,如原始憑證的內(nèi)容不完善甚至不真實(shí)、原始憑證和記賬憑證填寫不規(guī)范 。賬薄設(shè)置不健全 ,除了一本流水賬外 ,無總賬、明細(xì)賬、往來賬、財(cái)產(chǎn)物資賬以及日記賬等。 質(zhì)較低。財(cái)務(wù)管理的工作性質(zhì)要求財(cái)會(huì)人員要相對穩(wěn)定。但大多數(shù)村的財(cái)會(huì)人員實(shí)際上都是由村干部指定。不能保證會(huì)計(jì)人員的相對穩(wěn)定 。也有的財(cái)會(huì)人員由村干部兼任 ,素質(zhì)參差不齊 ,學(xué)歷較低 ,缺乏會(huì)計(jì)業(yè)務(wù)知識(shí) ,無證上崗和沒有經(jīng)過專業(yè)培訓(xùn)的現(xiàn)象嚴(yán)重。 二、農(nóng)村財(cái)務(wù)管理混亂的原因 23 ,農(nóng)村財(cái)務(wù)管理機(jī)制落后。目前對農(nóng)村會(huì)計(jì)的管理仍未擺脫 計(jì)劃 經(jīng)濟(jì)的模式 ,雖然有些地區(qū)在實(shí)踐中探討對會(huì)計(jì)實(shí)行聘任制、委派制等措施 ,對穩(wěn)定 農(nóng)村會(huì)計(jì)起到了一定作用 ,但大多數(shù)村會(huì)計(jì)的任用還是由村主要負(fù)責(zé)人說了算。 ,財(cái)務(wù)監(jiān)控的力度不夠。財(cái)務(wù)管理缺乏監(jiān)督 ,特別是本村村民的監(jiān)督。農(nóng)民缺乏參與新農(nóng)村建設(shè)的主動(dòng)性 ,部分農(nóng)民認(rèn)為這是政府部門、村鎮(zhèn)領(lǐng)導(dǎo)的事 ,采取觀望態(tài)度 ,沒有對村干部的工作進(jìn)行監(jiān)督 ,同時(shí)沒有保護(hù)自己合法權(quán)益的能力 ,造成財(cái)務(wù)資金流失。 。盡管在新農(nóng)村建設(shè)的進(jìn)程中 ,村級(jí)財(cái)務(wù)制度得到了逐步完善 ,但影響財(cái)務(wù)制度執(zhí)行的因素還沒有消除 ,財(cái)務(wù)管理缺乏保障 :首先 ,村級(jí)財(cái)務(wù)人員素質(zhì)低 ,財(cái)會(huì)隊(duì)伍不穩(wěn)定 ,業(yè) 務(wù)水平低 ,會(huì)計(jì)財(cái)務(wù)處理不規(guī)范 ,沒有能力提供一套清晰、完整的村級(jí)賬 。其次 ,村民與村委之間在財(cái)務(wù)方面缺乏溝通 ,使得財(cái)務(wù)公開得不到有效執(zhí)行 。再次 ,村民自主監(jiān)督體系還沒有發(fā)展起來。這些因素的存在 ,使財(cái)務(wù)制度在實(shí)施過程中出現(xiàn)了一系列問題。 。一直以來 ,從決策層到農(nóng)村財(cái)會(huì)人員 ,都把農(nóng)村財(cái)務(wù)管理定位在低層次、低水平的 “管財(cái) ”、 “管賬 ”上 ,理財(cái)觀念淡薄 ,理財(cái)意識(shí)不強(qiáng) ,理財(cái)行為缺位。村干部隊(duì)伍整體素質(zhì)不高、年齡偏大、文化偏低 。貪污腐敗 ,侵害農(nóng)民的權(quán)利 。領(lǐng)導(dǎo)能力差 ,缺乏必要的知識(shí)基礎(chǔ) ,這些都是造成財(cái)務(wù)資 金不能得到有效使用的原因。 三 、解決農(nóng)村財(cái)務(wù)管理問題的對策 縱觀上述幾種農(nóng)村財(cái)務(wù)管理模式 ,都是各地農(nóng)村財(cái)務(wù)管理實(shí)踐中一些成功的經(jīng)驗(yàn) ,各有利弊。但都無明確的法律依據(jù) ,而且都無法避免鄉(xiāng)鎮(zhèn)政府濫用職權(quán)、過多干預(yù)的問題。因此 ,推行農(nóng)村會(huì)計(jì)代理記賬制是一非常有效的方法。 。嚴(yán)格執(zhí)行村集體經(jīng)濟(jì)組織財(cái)務(wù)制度和會(huì)計(jì)制度 ,建立簡明、規(guī) 24 范、適用的財(cái)務(wù)管理制度和內(nèi)部控制制度。著重抓好民主管理和財(cái)務(wù)公開制度、現(xiàn)金銀行存款管理制度、債權(quán)債務(wù)管理制度、票據(jù)管理制度、會(huì)計(jì)檔案管理制度、財(cái)務(wù) 開支審批制度、會(huì)計(jì)人員管理制度、村干部離任審計(jì)制度等。 。要建立健全財(cái)務(wù)工作流程規(guī)范 ,所有財(cái)務(wù)事項(xiàng)都應(yīng)當(dāng)按照工作流程規(guī)范進(jìn)行賬務(wù)處理。財(cái)務(wù)事項(xiàng)發(fā)生時(shí) ,經(jīng)手人必須取得有效的原始憑證 ,注明用途并簽字蓋章 。經(jīng)集體經(jīng)濟(jì)組織負(fù)責(zé)人審批同意并簽字蓋章 。交民主理財(cái)小組審核同意并簽字蓋章 。由會(huì)計(jì)人員審核記賬 。按程序?qū)嵭胸?cái)務(wù)公開 ,接受群眾監(jiān)督 。接受縣、鄉(xiāng) (鎮(zhèn) )農(nóng)經(jīng)管理部門的審計(jì)監(jiān)督。 。各鄉(xiāng)鎮(zhèn)應(yīng)建立村財(cái)務(wù)代管中心 ,配備會(huì)計(jì)電算化的硬件和軟件 ,財(cái)務(wù)代管中心記賬、算賬、結(jié) 賬、報(bào)表編制等一系列會(huì)計(jì)工作全部實(shí)現(xiàn)電算化 ,提高財(cái)務(wù) 管理工作效率 ,保證會(huì)計(jì) 信息 的質(zhì)量 ,推進(jìn)了財(cái)務(wù)管理手段的現(xiàn)代化。實(shí)行農(nóng)村會(huì)計(jì)電算化 ,會(huì)提高財(cái)務(wù)公開的質(zhì)量 ,推進(jìn)農(nóng)村財(cái)務(wù)會(huì)計(jì)管理的信息化、 科學(xué) 化、現(xiàn)代化。 。財(cái)會(huì)人員素質(zhì)的高低在某種程度上對單位財(cái)務(wù)管理的好壞起著決定