随着新农村建设和农村税费改革的不断深入,农村经济发展迅速,但管理弊端亦日益显露,主要表现在村级财务制度不健全、财务管理混乱等。近期笔者对河北省邢台市部分农村进行了问卷调查,问卷调查共涉及观念意识层面、技术操作层面、人员素质层面与外部环境层面共25个问题,被调查对象包 With the new rural construction and rural taxation reform deepening, the rapid development of rural economy, but the management drawbacks are also increasingly revealed, mainly in the village financial system is not perfect, financial management, chaos. Recently, I conducted a questionnaire survey in some rural areas of Xingtai City, Hebei Province. The questionnaire survey involved a total of 25 questions on the level of concept awareness, technical operation, personnel quality and external environment.