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农村改革以来,随着生产关系的变革,村级财务管理工作逐步形成管理、经营和服务相结合的新型体系,适应了农村双层经营体制的需要,促进了农村家庭承包制的稳定和完善。近年来,村级财务管理还存在一些不容忽视的问题,从黑龙江省绥化市看,主要存在以下几个方面的问题:(一)、村集体债权、债务额度大、增幅快。绥化市村集体债权22.3亿元,村均103.3万元,比1990年增长4.21倍,平均每年递增19.7%;村集体债务23.4亿元,村均108.2万元,比1990年增长4.98倍,平均每年递增22.2%。(二)、村提留、乡统筹费尾欠严重。绥化市村集体债权中,村提留、乡统筹费尾欠6.64亿元,占债权总额的
Since the rural reform, with the transformation of the production relations, the village-level financial management gradually formed a new system of management, operation and service, adapted to the needs of the rural two-tiered operation system and promoted the stability and improvement of rural household contract system. In recent years, there are still some problems that can not be ignored in village-level financial management. As seen from the city of Suihua in Heilongjiang Province, there are mainly the following problems: (1) The village collective claims and debts are large and the rate of increase is fast. Suihua municipal collective debt of 2.23 billion yuan, the village was 1.033 million yuan, an increase of 4.21 times the 1990 average annual increase of 19.7%; village collective debt 2.34 billion yuan, the village average 1.082 million yuan, an increase of 4.98 times over 1990, an average of each year Increased by 22.2%. (B), the village to mention Liu, township planning charges owed serious. Suihua village collective claims, the village to mention Liu, rural planning fee owed 664 million yuan, accounting for the total amount of debt