摘要:农业是国民经济的基础，任何事物的发展都要以农业发展为依托，而农业的发展不仅要靠先进的技术，还要靠科学的管理水平。农村财务管理好坏关系着农村经济的发展和农村社会的稳定，是农村经济管理的基础。农村经济的迅速发展要求我们不断加强农村财务管理，保证集体财务的安全、有效。虽然目前的农村财务体制得到完善，但仍存在大量的问题，客观上需要对农村财务管理体制进行创新，探索解决农村财务管理的措施。

　　　在现代经济快速发展的进程中，由于现阶段农村财务管理工作的不完善和漏洞，导致我国农村财务管理中出现会计基础工作薄弱，财务管理不规范；财会人员素质差、业务水平低；监督部门监督不到位，流于形式等一系列亟待解决的问题。本文以通海县高大乡为例，详细阐述了通海县高大乡在实行会计委托代理之前的财务状况以及在审计中发现的问题，分析了其实行会计委托代理后的主要做法和取得的成效，在此基础上提出解决我国现阶段农村财务管理问题的对策：健全农村财务相关制度；提搞村干部对农村财务管理的思想认识；调整农村财会队伍体系；实行会计委托代理；构建和完善农村财务监督管理体系。

关键字：农村财务管理；通海县高大乡；问题；对策

ABSTRACT:Agriculture is the foundation of the national economy, the development of anything must rely on the development of agriculture, the development of agriculture depends not only on the state-of-the-art technology, but also on the level of scientific management. Rural financial management is good or bad relationship with rural economic development and social stability in rural areas, is the basis of the rural economy management. The rapid development of the rural economy requires us to continue to strengthen the rural financial management, to ensure that the collective financial safe and effective. Although the rural financial system has been improved, but there are still a lot of problems, the objective need for rural financial management system innovation, to explore the rural financial management.

　　　In the process of rapid development of modern economy, due to the imperfections and vulnerabilities of the financial management of rural areas at present, resulting in weak basic accounting work, financial management is not standardized; accountants poor quality, low level of business; supervision departments in China's rural financial management supervision is not in place, a mere formality, and a series of problems to be solved. In this paper, taking Gaoda country of Tonghai County as an example, elaborated Gaoda country of Tonghai County financial position prior to the implementation of agency accounting, and problems found in the audit, the accounting commission agent practices and the results achieved on this basis put forward countermeasures to solve China's current rural financial management issues: improve the rural financial system; mention engage in village cadres the thinking and understanding of financial management in rural areas; adjustment of rural finance and accounting team system; implementation of agency accounting; build and improve the rural financial supervision and management system.

Keywords: Rural financial management; Gaoda country of Tonghai County; problems; Countermeasures