摘要：农村财务管理工作是农村经营管理工作的基本职能和基础性工作，也是维护集体和农民利益的重要保障。农村财务管理一直是各级领导和广大人民群众十分关注的热点问题。本文从广东省农村财务管理方面的相关理论入手，结合适当的调查，发现广东在农村财务管理中普遍存在着：财会队伍素质低、财务管理不规范、财务公开不合要求等问题，并提出了进一步加强农村财务管理的相应对策：纠正思想的误区，更新思想观念；加强对农村财会队伍的培训和教育；大力推广会计委派、会计代理等制度；规范农村财务管理制度；规范财务公开,实行民主管理等。

关键词：农村；财务管理；问题；对策

Abstract: The rural financial management job is the fundamental and basic job of the rural management job，as well as, is the important guarantee of safeguarding collection and peasant's interest. The rural financial management has been the hot spot problem that the leaders and the broad masses have paid close attention to all the time. This article from Guangdong rural financial management with the related theory and proper investigation, has found the problem of the rural financial management of Guangdong: low-quality accounting, financial management irregularities, financial disclosure inadequate and so on. Finally it pointedly has made to strengthen the rural financial management response: First, to correct the mistakes and update ideas; Second, to strengthen the training and education of rural accounting; Third, to promote the appointment of accounting, accounting agents, and other systems; Fourth, to regulate rural financial management system; Fifth, to regulate the financial disclosure and introduce the democratic management. 

Key words: rural；financial management；problem；response

农村财务管理即农村集体经济组织财务管理，它关系到农民利益的维护和农村社会的稳定，历来为广大群众所关注，也一直受到各级党委和政府的高度重视，成为农村的基础性工作之一。农村财务管理是财务公开、民主管理的重要内容，也是农村经营管理工作的中心环节。改革开放以来，农村经济得到迅速发展，农村财务管理工作也逐步适应新形势下的农村经济状况。但是，随着村民参政议政积极性的不断提高，农村财务管理不健全的问题日益暴露出来，成为农村众多矛盾的焦点。村级财务管理混乱在一些村庄表现得相当突出，不按财务管理规章制度办事，违背会计账务处理规则，村集体资金收付由村负责人一人说了算等现象还普遍存在。