摘要
我国脱贫攻坚战全面胜利以后,"三农"工作的重心转向巩固脱贫攻坚成果,推进乡村振兴。基层村级财务管理是乡村治理的首要考虑因素,关系着涉农资金的合法使用和农民群众的切身利益,通过健全村级财务管理制度、提高财务人员业务能力、建立完善的乡村财务监督体系,构建以夯实乡村治理为基本目标、以维护人民群众利益为核心导向、以提高农村"三资"使用效益为实现路径的村级财务管理机制,是深入实施乡村振兴战略的必然选择。
After the overall victory of China’s poverty alleviation battle, the focus of the "three rural" work has shifted to consolidate the results of poverty alleviation and promote rural revitalization. Basic-level village-level financial management is the primary consideration for rural governance, which is related to the legal use of agricultural funds and the vital interests of the farmers. By improving the village-level financial management system, improving the professional capabilities of financial personnel, and establishing a complete rural financial supervision system,constructing a village-level financial management mechanism that takes the consolidation of rural governance as the basic goal, safeguards the interests of the people as the core orientation, and improves the efficiency of the use of the "three capitals" in rural areas is an inevitable choice for in-depth implementation of the rural revitalization strategy.
作者
苏晓玲
SU Xiaoling(Changqing School,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《焦作大学学报》
2021年第4期69-72,共4页
Journal of Jiaozuo University
基金
2020年甘肃省哲学社会科学规划项目“基于乡村治理的甘肃村级财务管理提升研究”(20YB122)
2021年甘肃省高等学校创新基金项目“乡村振兴背景下甘肃农村财务管理规范化路径研究”(2021-A199)
2021年兰州市社科规划项目“兰州市村级财务管理高质量发展研究”(21-002B)。
关键词
村级财务管理
乡村振兴
乡村治理
财务监督
village-level financial management
rural revitalization
rural governance
financial supervision