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随着一系列服务“三农”措施的推进,我国农村经济得到了快速发展。但仍然存在财务管理混乱。集体资产流失等问题。直接影响着社会各项事业的发展。因此采取得力措施,加强农村财务管理,对稳定农村社会大局,保证农村经济建设,具有十分重要的意义。1.农村财务管理存在的问题1.1会计基础工作普遍薄弱主要表现:一是原始凭证记录不全,白条入帐现象严重。一些行政村的票据中存在着大量无经办人、无证明人、无审批人的白条,有的根本没有几张正式单据,大量的公款和税款都从这些白条上流失。二是帐务处理不规范。一些行政村不按规定进行会计核算,会计科目使
With the promotion of a series of services and “three rural” measures, the rural economy in our country has been rapidly developed. But there are still financial management chaos. The loss of collective assets and other issues. Directly affect the development of all social undertakings. Therefore, adopting effective measures to strengthen rural financial management is of great significance to stabilizing the overall social situation in rural areas and ensuring rural economic construction. 1. Problems in rural financial management 1.1 The basic accounting work is generally weak Main performance: First, incomplete original voucher records, the phenomenon of serious white stubs. In some administrative village bills, there are a large number of white bars without a manager, without a certificate, and without approval. Some of them do not have any formal documents at all, and a large amount of public funds and taxes have been lost from these white bars. Second, accounting is not standardized. Some administrative villages do not carry out accounting according to the regulations, accounting subjects