长汀县村级集体经济财务审计问题及对策研究——以3个村财务收支情况为例

Problems and countermeasures of financial audit of village-level collective economy in Changting County——taking situation of financial revenues in three villages as examples

农村村级财务管理问题直接关系到农民的切身利益,关系到社会主义新农村的建设和稳定发展。村级集体经济财务审计是切实加强农村基层组织建设和农村党风廉政建设的一项重要举措。该文对长汀县大同镇东埔村、策武镇策田村、濯田镇巷头村3个村集体经济财务审计中发现的问题进行综合分析,提出相应的对策建议。

Village-level financial management is closely related to vital interests of villagers and construction and stable development of new socialist countryside. Financial audit of village-level collective economy is one of the important measures to intensify construction of rural primary organization construction and the Party conduct and an honest and clean government.In our paper,problems in financial audit of village-level collective economy at Dupu Village of Datong Town,Cetian Village of Cewu Town and Xiangtou Village of Zhuotian Town were comprehensively analyzed and some corresponding countermeasures and suggestions were also proposed.