论我国农村集体财务存在的问题及对策

• 作 者: 李永红
• 机 构: 兴隆县扶贫办公室,
• 出 处: 科技致富向导
• 发表日期: 2015年03期
• 关键词: 集体财务 财务公开 货币资金管理 代理会计 会计服务 会计委托代理 经管站 委托代理制 民主理财小组 集体资金

农村集体财务管理受自然、经济条件的差异制约和财会人员业务水平及管理体制等因素影响,存在乡镇农经人员错位、招待费用非生产性支出比重大、货币资金管理失控、财务监管缺位、财务公开流于形式等问题。针对这些问题,文章提出了一些对策以供参考。

The rural collective financial management is affected by the differences of natural and economic conditions and the business level and management system of financial personnel. There are some problems such as the dislocation of township farmers, the large proportion of unproductive expenditures for hospitality, the loss of control of monetary funds, the absence of financial supervision, Financial open to mere formalities and other issues. In response to these problems, the article put forward some countermeasures for reference.