摘要
文章指出农村村级财务管理目前存在着会计核算不规范、资产管理混乱、财会人员素质不高、监管体系不完善等问题,为有效解决这些问题,应建立健全规章制度,使村级财务管理有章可循;全面实行村务公开,强化村级财务监督;稳定财会人员队伍,提高财会人员素质。
The finance management of the village is a problem , and many farmers pay much attention to it . Now, there are some problems about rural finance, for example, accounting is not standard, the management of property is disorder, the quality of accountant is low, and financial supervision is not perfect, and so on. We should perfect the regulation, intensify the financial supervision of the village and improve the quality of accountant to solve the above - mentioned difficulties.
出处
《郑州航空工业管理学院学报(社会科学版)》
2008年第6期177-179,共3页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
农村集体经济
村级财务
财务监督
rural collective economy
rural finance
financial supervision