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探析我国农村财务监督面临的困境及其解决办法

On the Difficulties and Solutions of Financial Supervision in Rural Areas of China

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【作者】 王林

【Author】 Wang Lin;Shandong Agricultural University;

【机构】 山东农业大学

【摘要】 近年来,随着我国农村财务建设不断完善,在资金投入以及基础设施建设方面取得了一定进步。但受经济和地域性的限制,在财务建设方面存在管理、监督难题。究其原因,一方面是因为农村财务体系的不健全,另一方面,农村当地的法治体系不够完善,会计任务和责权不够具体。因此,本文针对当代农村财务管理监督存在问题进行分析,并结合各国家相关政策提出了相关策略,希望能够对相关基层单位提供思考。

【Abstract】 In recent years,with the continuous improvement of rural financial construction in China,some progress has been made in capital investment and infrastructure construction.However,due to economic and regional constraints,there are management and supervision problems in financial construction.On the one hand,it is because the rural financial system is not perfect,on the other hand,the local rule of law system in rural areas is not perfect,accounting tasks and responsibilities are not specific enough.Therefore,this paper aims at the analysis of the problems existing in the supervision of contemporary rural financial management,and puts forward relevant strategies combined with the relevant policies of various countries,hoping to provide some thoughts for the relevant grass-roots units.

【基金】 山东省高等学校教学改革重点项目“高等农业院校经济管理类本科人才分类培养体系设计及实施机制研究”,项目编号为2012053
  • 【文献出处】 山东农业工程学院学报 ,The Journal of Shandong Agriculture and Engineering University , 编辑部邮箱 ,2019年06期
  • 【分类号】F302.6
  • 【被引频次】3
  • 【下载频次】81
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