| 浅析村“两委”换届前后的村集体财务管理 |
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| 引用本文： | 李维明. 浅析村“两委”换届前后的村集体财务管理[J]. 河北农业科学, 2009, 13(7): 134-136 |
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| 作者姓名： | 李维明 |
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| 作者单位： | 卢龙县卢龙镇人民政府,河北,卢龙,066400 |
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| 摘 要： | 村＂两委＂换届是农村基层民主政治建设的1件大事。在村两委换届选举前后,出现了一些与农村财务管理不和谐的反常现象,既阻碍了农村的民主政治建设,又影响了村集体正常的财务管理工作。就选举前后出现的问题及其危害进行论述,提出今后避免此类现象发生的对策。
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| 关 键 词： | 村集体 村“两委” 换届前后 财务管理 委托代理制 会计委派制 三资管理 教育培训 财务审计 民主政治建设 |
Discussion on the Financial Management of Village Collective before and after the Elections of Village Party Branch and Village Committee |
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| LI Wei-ming. Discussion on the Financial Management of Village Collective before and after the Elections of Village Party Branch and Village Committee[J]. Journal of Hebei Agricultural Sciences, 2009, 13(7): 134-136 |
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| Authors: | LI Wei-ming |
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| Affiliation: | LI Wei-ming (People＇s Government of Lulong Town, Lulong 066400, China) |
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| Abstract: | The elections of village Party branch and village committee are great events in the rural basic level democratic politics construction.Some abnormal phenomena appear before and after the elections,which not only impede the rural basic level democratic politics construction,but also influence the normal financial management of village collective.The problems before and after the elections and their harms are discussed,and the countermeasures to avoid such problems are put forward. |
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| Keywords: | Village collective Village Party branch and village committee Before and after the election Financial management Principal-agent system Accountant appointment system Fund management Education and training Financial audit Democratic politics construction |
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