我国是农业大国,农民占全国人口的大多数,因此,农村的稳定不仅是农民群众的共同心愿,也关系到国家改革、发展与稳定的大局。村级财务管理作为财务管理的一个分支,其主要内容是对农村“三资”的使用、收入与分配等财务活动进行计划、核算、监督与控制等。农村财务问题是影响农村经济能否持续健康发展的重要问题。因此,完善村级财务管理体系是本文研究的重点。 As China is a big agricultural country, peasants make up the majority of the entire country’s population. Therefore, the stability in rural areas is not only the common aspiration of the peasant masses but also the overall situation of the country’s reform, development and stability. As a branch of financial management, the main content of village financial management is to plan, calculate, supervise and control such financial activities as the use, income and distribution of the “three sources” in rural areas. Rural financial problems are the important issues affecting the sustainable and healthy development of rural economy. Therefore, improving the village financial management system is the focus of this article.