摘 要摘 要本调研报告以湖北省 8 家村级组织为调查样本，从村干部和村民两个视角出发，调查了各村级组织的财务管理现状。目前，现有国家政策、地方规章制度已在很大程度上引导湖北省农村财务管理走向规范化，但研究发现，有些行政村仍然存在着在职人员素质偏低，公开、监督力度不够，资产、负债管理混乱等问题。而干部素质、审计监督、制度执行的“三个不到位”正是导致村级财务管理问题产生的主要原因。为了推进农村财务管理工作的规范化、制度化建设，首先应该加强财会人员和领导干部的队伍建设，这是做好农村财务管理的基础和保障；其次，应加大审计力度、完善村级财务监管体系，加大村级财务公开度、推进民主理财制度，进一步建立完善财务管理制度，确保财务管理制度的执行力；最后，应规范会计核算基础工作，促进集体资产保值增值，努力拓宽收入来源渠道，积极稳妥化解历史欠债。本调研报告对于减少村级组织违法违纪现象的出现，促进村集体经济良性发展具有极其重要的指导意义；有助于政府加强对农村财务管理工作的监管；在解决“三农”问题，促进农村经济社会和谐，保障农民权益方面也有着极其重大的参考价值。关键词：村级组织；村级财务管理；规范化I湖北省农村财务管理调研报告——基于湖北省 8 家村级组织财务的实证分析IIAbstractAbstractTaking 8 village organizations in Hubei province as the survey objects, from the perspective of cadres and villagers, this report investigates the situation of rural financial management At present, the national policy and local regulations have mainly guided and standardized the rural financial management However, study shows some problems do exist, such as the low quality of on-the-job personnel, inadequacy of transparency and supervision, disorder in management of assets and liabilities And cadres’ quality, auditing supervision and imperfect execution of regulations and rules in financial management are just the main reasons of village-level problemsIn order to promote the systematization and standardization of rural financial management work, to strengthen the team construction of accounting personnel and leading cadres should be put at the first place because it is the base and guarantee of rural financial management work Then comes the following: enhancing the strength of auditing, perfecting the regulatory system, increasing the transparency of opening village finance, evolving the democratic financial system, further establishing and perfecting financial management system and ensuring the implementation of financial management system Finally, to standardize the basic work of accounting, maintain and increase the value of collective assets, try to widen the income sources and defuse historical debt actively and reliably are necessaryThe survey report has important value to decrease the phenomenon of the violations of law and discipline at the level of village organizations, to promote the positive development of village collective economy, and to III湖北省农村财务管理调研报告——基于湖北省 8 家村级组织财务的实证分析help the government strengthen the supervision of rural financial management work And it also has some reference value for solving the "Three Rural Issues", maintaining and promoting rural economy and society harmonio
