摘要
村级财务管理一直是广大农民以及社会各界关注的焦点,构建社会主义新农村以及加强农村经济发展对村级财务管理提出了新要求。采用规范研究方法对现有的农村财务管理模式进行简单介绍,针对其中存在的问题提出了完善当前财务管理模式的几种途径:利用代理记账公司进行记账,运用财务审计方式加强审计监督,同时建立完善的内部控制体系,使农村财务向市场方向发展。
Rural finance has been the focus of the farmers and the community.Building a new socialist countryside and enhancing the development of rural economic have proposed new requirements for rural finance.In this paper,we use normative research method to introduce the existing model of rural financial management.For the existing problems,this paper puts forward several ways to improve current financial management models： using bookkeeping company for accounting,applying financial audit to strengthen auditing supervision and constructing perfect internal control system to promote rural finance to develop in the direction of the market.
出处
《科技与管理》
2012年第2期95-99,共5页
Science-Technology and Management
基金
山东省自然科学基金项目(Y2008H39)
关键词
村级财务
问题
创新
代理记账
财务审计
rural finance
problem
innovation
bookkeeping
financial audit
