摘要
推动农村财务规范化管理应做好以下工作:抓好农村会计从业人员的队伍建设,提高财务人员的业务水平;加强法律法规和有关政策制度的宣传教育,提高财会人员的法律意识;实行会计电算化,提高会计管理水平;加强对村级财务管理的审计监督力度;村级财务公开,实行民主管理;推进村会计委托代理制;建立健全财务管理制度,规范村级各项财务管理;加强涉及资金、资产、资源的"三资"管理。
To promote standard management of rural finance, the following aspects should be considered: focusing on construction of rural accountants in practice; improving their professional level; increasing propaganda and education on relevant laws, regulations, and policies, and their legal consciousness; taking computerized accounting to increase accounting management; increasing audit supervision on rural financial management; taking financial disclosure to practice democratic management; promoting principal-agent system; building perfect financial management system and standard rural financial management; and increasing three "resources" management of capitals, assets, and recourses.
出处
《商业经济》
2009年第8期106-107,共2页
Business & Economy
关键词
农村财务
规范化管理
会计电算化
“三资”管理
rural finance, standard management, computerized accounting, three "resources" management