Abstract: Institutionalization and standardization of village-level financial management is advantageous to the enhancement and development of the rural economy level and is of great significance to the control of the grassroots “micro-corruption” spread, safeguarding of the vital interests of the masses, and promotion of rural progress. This paper analyzes the current situation of Xinjiang village-level financial management, and holds that problems still exist at present, that is, the government procurement is not rigorous, the payment behavior is not standard, the payment of capital regulation does not reach the designated position, the phenomenon that come-and-go money stays in the account is serious, the accounting foundation is not regular, etc. Then their causes are analyzed in-depth. On this basis, the paper puts forward countermeasures and suggestions to improve the village-level financial management in Xinjiang,in order to constantly raise the level of Xinjiang village-level financial management.

Key words: Xinjiang, Village-level Financial Management, Collective Assets

摘要： 制度化、规范化的村级财务管理有利于增强和发展农村经济水平,对控制基层“微腐败”蔓延、维护群众切身利益、推动农村不断进步具有十分重要的意义。本文通过分析新疆村级财务管理的现状,认为目前还存在政府采购不严谨、支付行为不规范、资金监管不到位、往来款挂账现象严重、会计基础不规范等问题,并对问题产生的原因进行了深入分析。在此基础上提出了完善新疆村级财务管理的对策建议,以不断提高新疆村级财务管理水平。

关键词: 新疆, 村级财务管理, 集体资产