乡村振兴背景下的村级财务管理问题和解决路径研究

Research on Problems and Solutions of Village Financial Management under Background of Rural Revitalization

随着乡村振兴战略的实施,农村经济有了飞速发展,进而村级财务管理水平也亟需提高。文章从村级财务管理的现状入手,找出村级财务管理中的一些问题,并针对其进行原因分析,认为应该从完善民主决策机制、强化内外联合监管,健全财务制度建设,规范财务核算流程,加强专业技术能力等方面提高村级财务管理水平,助推乡村振兴。

With the implementation of Rural Revitalization Strategy,rural economy has developed very rapidly,and then the level of village financial management needs to be improved.Starting from the current situation of village level financial management,the paper focuses on some problems in village level financial management,and analyzes the causes.It proposes that we should improve the level of village financial management from the aspects of improving democratic decision-making mechanism,strengthening internal and external joint supervision,improving financial system construction,standardizing financial accounting process,strengthening professional and technical ability,etc.