村级组织是我国组织体系中最基层的组织,直接肩负着团结和带领广大农民群众共同推进农村改革和发展的重要使命,直接关乎党的执政地位的巩固。农村税费改革后,陕西大部分农村地区村级组织运转经费都不同程度出现了缺口,上级财政转移支付资金成为村级组织运转经费保障的最主要来源。以陕西省城乡统筹发展中村级组织运转经费保障问题作为研究对象,探索影响村级组织运转经费管理的各种因素,旨在发掘社会主义新农村建设过程中村级组织运转经费保障机制不完善的深层次原因,寻找解决问题的方法和出路,从而构建和实现与村级组织职能相适应的财力保障机制。 Village-level organizations are the most grass-roots organizations in our organizational system. They directly shoulder the important mission of uniting and leading vast numbers of peasant masses to jointly promote the rural reform and development, and directly concern the consolidation of the party’s ruling status. After the reform of taxes and fees in rural areas, the operating expenses of village-level organizations in most rural areas of Shaanxi Province have notched up in varying degrees. The funds for transfer payments at the higher levels have become the most important source of funding for the operation of village-level organizations. In order to explore the various factors that affect the operation and management of village-level organizations, this paper takes the guarantee of the operation and funding of the village-level organizations in urban and rural areas in Shaanxi Province as an example to explore various factors that affect the operation and management of village-level organizations. Level reasons, find ways and solutions to solve the problem, so as to construct and implement a financial security mechanism that is compatible with the functions of village-level organizations.