云南省是我国通往南亚、东南亚的窗口和门户,全省有25个主体少数民族,是我国少数民族种类最多的省份,少数民族人口占全省总人口的l/3;农村人口3 043万人,占全省总人口的70%。为加大推进新形势下农村改革力度,全面落实强农惠农政策,规范农村财务管理和会计核算工作,云南省按照民主自愿、“四权不变”和科学管理的原则,构建了以乡(镇)为中心、 Yunnan Province is the window and gateway to our country in South Asia and Southeast Asia. The province has 25 main ethnic minorities and is the largest province of ethnic minorities in China. The minority population accounts for 1/3 of the total population of the province; the rural population is 30.03 million People, accounting for 70% of the province’s total population. In order to step up efforts to promote rural reform under the new situation, fully implement the policy of benefiting agriculture and benefiting agriculture and standardizing rural financial management and accounting, Yunnan Province has established a system based on the principles of democratic voluntariness, “quasi-sovereignty” and scientific management To township (town) as the center,