论文部分内容阅读
近年来,我省各地在农村集体财务管理方面做了大量工作,取得了显著成效。但由于受诸多因素制约,目前,农村财务管理工作中仍然存在着一些较为突出的问题,并愈来愈受到广大农民群众的普遍关注,成为农村基层工作的热点和难点,有的已经影响到农业生产的进一步发展,甚至影响到农村稳定。我们应该正视这些问题,找出其产生原因,并逐一加以解决。 一、当前农村财务管理工作中存在的主要问题 (一)现金管理无章法。主要表现为白条顶库现象严重,库存现金过多等。据调查,在一些比较发达的地方,库存现金过万元的村不在少数,甚至有些村库存现金达20多万元。 (二)账务处理不规范。主要表现:一是会
In recent years, a great deal of work has been done in rural collective financial management in all parts of our province and achieved remarkable results. However, due to many factors, at present, there are still some prominent problems in the rural financial management and are getting more and more attention from the peasants and masses. It has become a hot and difficult point in rural grass-roots work. Some of them have already affected the agriculture Further development of production has even affected rural stability. We should face up to these problems, find out the causes of the problems, and solve them one by one. First, the current rural financial management work in the main problems (a) cash management without rules. The main performance of the top white bank phenomenon is serious, too much cash stock. According to the survey, in some more developed areas, there are not only a handful of villages with over RMB100,000 of cash in stock, but some villages even have over 200,000 yuan of cash in hand. (B) account processing is not standardized. The main performance: one will be