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农村集体财务管理是衡量基层党风廉政建设状况的晴雨表。2006年初,农业部在浙江杭州召开的全国农村经济经营管理工作会议上,推出了首批“全国农村集体财务管理规范化示范单位”。这批示范单位共有120个村,它们在财务会计制度、债务处理程序、民主管理机制、财会人员培训上岗、审计监督、会计电算化等方面取得显著成效,积累了丰富的经验。
Rural collective financial management is a barometer of the status of grass-roots party conduct building an honest and clean government. In early 2006, the Ministry of Agriculture launched the first batch of “standardized demonstration units for collective financial management in rural areas” at the National Conference of Rural Economic Management and Management held in Hangzhou, Zhejiang Province. The 120 demonstration villages have a total of 120 villages. They have achieved remarkable results in terms of financial accounting system, debt handling procedures, democratic management mechanism, training of accounting staff, auditing and supervision, and computerized accounting. They have accumulated rich experience.