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“村帐镇管”是规范农村集体财务管理、强化村集体经济组织会计工作、深入推进农村党风廉政建设的有效措施。当前,许多地方正在推行“村帐镇管”这一农村财务管理模式。该模式较好地解决了农村财务管理混乱,集体资产流失等问题,改善了农村党群干群关系。但是,在实践过程中也出现了一些问题,涉农职务犯罪仍时有发生。文章从当前“村帐镇管”运行中出现的问题,分析成因,提出建议,以期更好的规范村级财务管理,减少涉农职务犯罪的发生。
“Village account management ” is an effective measure to regulate rural collective financial management, strengthen the accounting work of village collective economic organizations, in-depth promotion of building a clean government in rural areas. At present, many localities are implementing the “rural account management system,” a rural financial management model. The model solved the problems of chaotic financial management in rural areas and the loss of collective assets, and improved the relationship between the party and the masses in the community. However, some problems have appeared in the process of practice. From the current problems in the operation of “Village Account Management”, the article analyzes the causes and puts forward suggestions to better regulate village financial management and reduce the occurrence of job-related crime in agriculture.