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随着社会的进步和乡村经济的发展,农村的财务管理问题日显重要。特别是农村税费改革和农业税减免后,对农村财务管理工作提出了更高的要求。为了适应农村经济发展的需要,许多地方因地制宜,从理顺财务管理体制、规范财务关系入手,积极探索创新村级财务管理办法,推行了村级财务“双代管”
With the progress of the society and the development of the rural economy, the issue of financial management in rural areas becomes more and more important. Especially after the reform of rural taxes and fees and the reduction of agricultural tax, the rural financial management work put forward higher requirements. In order to meet the needs of rural economic development, in many places, measures have been taken to local conditions, ranging from rationalizing the financial management system and standardizing financial relations to actively exploring ways to innovate village-level financial management and promoting village-level financial management.