摘要:党中央国务院把农村的财务工作当作一项重要工作来抓，使得农村的经济全面发展以及村级集体经济不断壮大已经成为不争的事实，这是令人既欣喜又担忧的一件事。欣喜的是农民可以过上好日子，但是由于制度不健全，很多地方的财务出现了管理混乱的现象，阻碍了农村的正常、健康发展。众所周知村级财务是事关我国7亿农村人口的基础工作，是农村工作的重中之中，又是农村人口反映最强烈的问题。村级财务事关集体经济的壮大和农民个人的切身利益，正因如此，它可能会影响到群众与政府基层、党层的关系，影响到农村的安定与团结，影响到构建社会主义和谐社会的前进的步伐。还有，农村财务管理不仅仅是有关经济的工作，更是关系到严肃的政治工作，是农村基层组织、思想、政治的迫切需要。所以，必须加强组织的领导能力，积极推动村级财务工作的规范化，作为建设社会主义新农村的重点工作。农村财务工作是农村基层管理最基础的工作，是广大农民群众历来最关心的热点，是农村集体经济管理的重要问题，同时也是开展农村工作最棘手的问题。本文从当地比较有代表性一个村作为出发点，首先着手找出该村存在的主要财务问题、该村农民比较关心的财务问题、比较有争议性的财务问题以及近年来该村积攒的财务弊端，以具体的事实加上理论知识，分析存在的难题，帮助该村财务人员提出妥善的解决办法和完善的对策，来加强村级财务管理工作，愿能给其它村级财务管理工作有所借鉴和帮助。

关键词：村级；财务管理；主要问题；完善对策

Abstract:The Party Central Committee, the State Council put the rural finance work as an important task, make rural economy overall development and village collective economy expands ceaselessly already became the fact that does not dispute, this is another person is happy and worried about one thing. Joy is the farmer can live a good life, but because the system is not perfect, many places appeared the phenomenon of disorder of financial management, block up rural normal, healthy development. As everyone knows village class finance affairs is related to China's 700000000 rural population based work, is the rural work in the weight, it is rural population reflect the most intense problem. Village class finance affairs related to the strength of collective economy and farmer personal interest, because of this, it may affect the public and government, the party layer relationship, affect rural stability and unity, affected the construction of socialism harmonious society the pace of progress. Also, rural financial management is not just about economic work, especially in relation to serious political work, is the organization of rural basic level, political thought, urgent need. Therefore, we must strengthen the organizational leadership, and actively promote the work of standardization of village class finance affairs, building a new socialist countryside as the focus of the work of. Rural financial work is the basic work of the rural grass-roots management, is the broad masses of peasants have always been the most concerned about hot spots, is the important problem of rural collective economic management, but also the most difficult problem in rural work. This article from the local representative of a village as the starting point, the first to find the village of major financial problems, this village farmer 's financial problem, more controversial financial issues as well as in recent years the village save financial abuses, to specific facts with theoretical knowledge, analysis of existing problems, to help the village financial personnel to put forward the solutions and Countermeasures to improve, to strengthen village form financial management, is willing to give the other village class financial management work and help.

Key word: The village; Financial management; Problems; Countermeasures