乡村振兴背景下我国中西部地区村级财务管理问题及对策分析——以林州市为例

Analysis of the Problems of and Countermeasures for Village-Level Financial Management in China’s Midwest under the Background of Rural Revitalization—Taking Linzhou City as an Example

党的十九大报告提出实施乡村振兴战略,二十大报告再次明确全面推进乡村振兴。乡村振兴的主要任务是扎实推动乡村产业振兴,在此过程中加强农村尤其是村级财务管理的保障作用至关重要。村级财务管理事关农民切身利益,规范化的村级财务管理是确保农村社会实现稳定发展的基础,对乡村振兴战略的实施发挥着重要作用。基于对河南省林州市的调研发现,目前村级财务管理中存在专业人才缺乏、民主监督不足、制度不健全、技术水平低等诸多问题,并针对这些问题及成因提出优化队伍建设、加强民主监督、健全管理制度、寻求代理服务等一系列措施。

The report to the 19th National Congress of the Communist Party of China(CPC)put forward the rural revitalization strategy,and the report to the 20th CPC National Congress once again made it clear that rural revitalization should be comprehensively promoted.The main task of rural revitalization is to solidly promote the revitalization of rural industries.In this process,it is very important to strengthen the guarantee role of rural,especially village-level financial management.Village-level financial management is related to the vital interests of farmers,and standardized village-level financial management is the basis to ensure the stable development of rural society,playing an important role in the implementation of the rural revitalization strategy.However,through an investigation of Linzhou City,Henan Province,it is found that there are many problems facing village-level financial management there,such as lack of professional talents,lack of democratic supervision,imperfect management system and insufficient technical support,et cetera.To solve these problems,a host of countermeasures are advanced,which mainly include optimizing professional talents,strengthening democratic supervision,improving management system and seeking agent services.