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加强我国现阶段农村财务管理的思考
引用本文:胡曲应,许家林.加强我国现阶段农村财务管理的思考[J].华中农业大学学报(社会科学版),2010(6):70-74.
作者姓名:胡曲应  许家林
作者单位:中南财经政法大学 会计学院,湖北 武汉 430073;中南财经政法大学 会计学院,湖北 武汉 430073
基金项目:中南财经政法大学博士生科研创新课题“环境绩效理论与应用研究”(2009BGL04)。
摘    要:在阐述农村财务管理基本内容和分析其理论基础上,认为农村财务管理存在集体资产账务不清、财务管理制度不完善且执行不力、财务公开不到位且管理不民主、农村财务人员不稳定、执业水平不高以及财务管理缺乏审计监督等问题。为改善和解决这些问题提出了有针对性的对策建议:明确农村集体资产性质,强化村级财务管理;借鉴先进经验,推进农村财务管理制度创新;推行财务公开,实现民主理财;全面提高农村财务人员的从业素质;强化审计监督,保障村级财务管理规范化。

关 键 词:农村财务管理  财务公开  民主理财  委托代理

How to Enhance Rural Financial Management in China
HU Qu-ying,XU Jia-lin.How to Enhance Rural Financial Management in China[J].Journal of Huazhong Agricultural University(Social Sciences Edition),2010(6):70-74.
Authors:HU Qu-ying  XU Jia-lin
Institution:(School of Accounting, Zhongnan University of Economics and Law , Wuhan , Hubei , 430073)
Abstract:Based on illustrating the basic contents of rural financial management and analyzing its theory,this paper points out that there still exist some problems in rural financial management,such as unclear finance of collective assets,imperfect and ineffective implementation of financial management system,inadequate financial disclosure and undemocratic management,floating rural financial personnels,low financial competence and deficient audit supervision in financial management.In order to solve the above problems,this paper puts forward some suggestions,such as making clear the nature of rural collective assets and strengthening village-level financial management,learning the advanced experience to push forward the systematic innovation in rural financial management,carrying out financial disclosure and democratic financial management,fully improving the quality of rural finance staff,strengthening auditing supervision and maintaining standardization of village-level financial management and so on.
Keywords:rural financial management  financial disclosure  democratic management of financial affairs  commissioned agent
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