对“村财乡管”管理方式的思考

Thinkingon “Town Administering Village Finance ”

农村税费改革之后,很多地区对村级财务实行了“村财乡管”。本文通过分析认为,“村财乡管”是乡镇一级政府对村级集体财产的越权管理;这种管理方式在对村级集体财务管理产生某些积极效应的同时,也带来了很多不利的影响;村级财务管理的关键还在于加强村民民主理财制度建设,加大财务监督力度。

After the reform of the rural tax expenses, a lot of areas have implemented “ the village finance are managed by governments of villages and towns ” .This thesis thinks through analysing , it is managed to going beyond one＇s commission of village collective property by governments of villages and towns that “ the village finance are managed by governments of villages and towns ” ; This kind of management style is while producing some positive effects to the collective financial administration at village level, have brought a lot of unfavorable influence too; The key of village financial administration lies in strengthening the institutional improvement of villager democracy manage finance and financial supervision dynamics.