摘要
本文探讨了我国农村税费制度改革背景下乡村财务管理规范体系建设的框架体系。即:乡村财务管理规范体系建设的目标、国家在乡(镇)村财务管理中的职责、乡镇政府在村级组织财务管理的职责、村民会议及村民委员会在村级财务管理中的主体地位。
This paper discusses the rural financial management framework against the background of China' s tax - fee reform . Authors line up a number of related objectives, including establishing a well regulated rural financial management system, and defining the central governments' s responsibility in the township and village financial management, and the township government's functions and the villager conference and committee's roles in the village financial management.
出处
《中国软科学》
CSSCI
北大核心
2004年第5期56-59,共4页
China Soft Science
基金
国家社会科学基金项目(1BJY053)
关键词
税费改革
乡村财务管理
村级组织
乡镇政府
tax - fee reform
rural financial management
villages organization
township government
