中共中央、国务院《关于做好 2000年农业和农村工作的意见》中明确指出，加强农村经营管理，要抓好土地承包、农村集体财务和农民负担管理，把这三方面的政策落实好。农村集体财务是农村经营管理工作中的重点，做好财务管理工作，对稳定和调动农民的生产积极性，改善农村党群干 The CPC Central Committee and State Council’s “Opinions on Doing Well in Agriculture and Rural Work in 2000” made it clear that strengthening rural management should focus on land contracting, rural collective finance and farmers’ burden management and put these three policies into effect. Rural collective finance is the key point in rural management and management. Financial management should be done well. It is necessary to stabilize and mobilize the enthusiasm of peasants and improve the performance of the party in rural areas