摘要
村级财务管理是新时期农村工作的重点内容,深化农村改革,就需要规范村级财务管理工作,提升乡村治理效率。文章通过对甘肃省村级财务管理工作进行调研,阅读相关文献资料,针对甘肃省村级财务管理存在的问题及对策,研究财务管理工作中出现的问题并进行分析,归纳总结甘肃省村级财务管理问题产生的主要原因,最终针对村级财务制度、财务监督、财务公开、财务信息化等方面问题提出切实有效的解决方案,以期提升乡村治理水平,助力乡村振兴。
Rural financial management is the key content of rural work in the new era.In order to deepen rural reform,it is necessary to standardize village-level financial management and improve the efficiency of rural governance.This paper investigates the village-level financial management in Gansu Province,reads relevant literature and materials,studies and analyzes the problems in the financial management of the village-level financial management in Gansu Province,summarizes the main reasons for the problems of village-level financial management in Gansu Province,and finally proposes practical and effective solutions to the problems of village-level financial system,financial supervision,financial disclosure,and financial informatization,in order to promote rural governance and help rural revitalization.
作者
余锦贺
YU Jinhe(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《商业观察》
2024年第27期73-76,共4页
BUSINESS OBSERVATION
关键词
乡村治理
乡村振兴
村级财务管理
rural governance
rural revitalization
village-level financial management