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一、村级转移支付的概念村级转移支付是指取消农业税附加后,各级财政支付给村级的专门用于村级干部报酬、农村五保户供养、办公经费等以保证村级组织正常运转所需要的经费资金。二、村级转移支付的作用为保障村级工作的正常运转,各级财政专门安排转移支付补助资金,确保村级补助资金和村级自有资金能够基本满足村干部报酬、农村五保户供养、办公经费等事项的需要。由此可见,村级转移支付资金对于保障村级政府基本公共服务均等化,促进农村社会和谐与稳定中发挥着十分重要的作用。三、村级转移支付资金的性质与管理要求村级转移支付的所有权归村集体所有,按中央对村级转移支付资金实行“乡级管理,村级使用”的要求,确保专款专用。各级农经和财政作为
First, the concept of village-level transfer payments Village-level transfer payment refers to the abolition of agricultural tax attached to all levels of finance to the village-level devoted to the remuneration of village-level cadres, rural households enjoying five guarantees, office funding to ensure the normal village organization The funds needed to operate. Second, the role of village-level transfer payments To ensure the normal operation of village-level work, financial arrangements at all levels of special transfer payment subsidies to ensure that village-level subsidies and village-owned funds to basically meet the remuneration of village cadres, rural households enjoying the support of the five guarantees , Office expenses and other matters need. Thus, village-level transfer payment funds play an important role in ensuring the equalization of basic public services at the village level and in promoting social harmony and stability in rural areas. Third, the nature of village-level transfer payments and management requirements Ownership of village-level transfer payments owned by the village collective, according to the transfer of the central government to pay the funds to implement “township management, village-level use,” the request to ensure that earmarking. Agricultural economics and finance at all levels