新农村建设财会问题的研究

摘    要
    新农村建设是一个与时俱进的概念，是在新世纪全面建设小康社会和向现代化迈进的时代背景下顺应两个趋向的转换规律提出的。推进社会主义新农村建设是我国经济和社会发展的必然要求，是树立和落实科学发展观、构建社会主义和谐社会的重要内容，也是党中央在我国现代化进程中对“三农”问题作出的重大战略部署。
财会管理工作是社会主义新农村建设的重要内容，关系到农村的发展和稳定。正确认识当前农村财会管理工作中存在的问题并合理解决对于农村经济工作的开展具有全局性的意义。本文在分析我国当前新农村建设农村财会现状的基础上，针对农村财会管理工作中存在的问题,分析其造成的原因及其对新农村建设产生的影响，有针对性地提出了一系列改进村级财会管理现状的措施。

关键词  新农村建设 ；社会主义和谐社会 ；财务会计 ；会计核算
 
Abstract
The new rural reconstruction is a concept which keeps pace with the times, is in the new century comprehensive construction well-off society and under the time background which makes great strides forward to the modernization complied with two trends the transformation rules propose.The advancement socialism new rural reconstruction is our country economy and the social development inevitably request, is setting up and the realization science development view, the construction socialism harmonious society's important content, also is the Central Party Committee in our country modernization advancement the significant strategic plan which the question makes to “three agriculture”.
The finance and accounting supervisory work is the socialism new rural reconstruction important content, relates the countryside the development and the stability.In the correct understanding current countryside finance and accounting supervisory work exists the question and the reasonable solution has the overall importance significance regarding the rural economy work development.This article in analyzes our country current new rural reconstruction countryside financial inventory accounting and in the accounting work present situation foundation, has the problem in view of the countryside finance and accounting supervisory work in, analyzes the reason which it creates and the influence which produces to the new rural reconstruction, had pointed proposed a series of improvement village level finance and accounting management present situation measure.  

Key words  new rural reconstruction   socialism harmonious society    financial inventory accounting     accounting

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