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农村财务会计管理是村集体经济组织对自身的资金、资产、债务等进行登记、核算和分析,从而为农村各项建设活动的开展提供必要的支持。近年来,随着农村体制改革的深入推进,农村经济发展形势也有了较大变化,对农村财务会计管理工作提出了更高的要求。为了更好的适应农村经济发展需要,一方面是要加强对财务会计管理的重视,另一方面则要通过健全制度、培养人才、加强监督等实际行动,实现农村财务管理质量和效率的提升。
Rural financial accounting management is the collective economic organization of the village registering, accounting and analyzing its own funds, assets and liabilities so as to provide the necessary support for the development of various rural construction activities. In recent years, along with the deepening reform of the rural system, the situation of rural economy has also undergone great changes and put forward higher requirements on the management of rural financial accounting. In order to better meet the needs of rural economic development, on the one hand, it is necessary to strengthen the emphasis on financial and accounting management, on the other hand, we must improve the quality and efficiency of rural financial management by improving the system, training personnel, and strengthening supervision.