1、目录中文IAbstractII引言IV一、绪论1（一）研究背景及意义11.研究背景12.研究意义1（二）国内外研究现状21.国内研究现状22.国外研究现状3（三）研究内容及方法41.研究的主要内容42.研究的主要方法4二、相关概念界定5（一）贫困5（二）精准扶贫5（三）财政扶贫资金6（四）农村资金公开6三、农村扶贫工程资金公开制度7（一）农村扶贫工程资金公开应遵循的原那么71.落实保障措施,坚持“三个到位的原那么72.标准操作规程,坚持“五个统一的原那么73.强化引导督查,实现“三个转变的原那么7（二）农村扶贫工程资金公开形式81.会议播送公布82.张榜公布8（三）农村扶贫工程资金公开内容8（
2、四）农村扶贫工程资金公开程序91.公开前92.公开中93.公开后9四、我国农村扶贫工程资金现状10（一）扶贫工程资金公开中存在的问题10（1）公开时间不及时10（2）公开内容不真实11（3）公开形式较单一11（4）公开程序不标准11（5）反响落实机制差11（6）具体法律法规操作方面不够健全12（二）扶贫工程资金公开过程中存在问题的原因121.干部重视不够，敷衍了事122.怕暴露问题，不愿公开123.认识误区，脱离监管124.机制不全，监督无力135.财务人员业务不强13五、改进我国农村扶贫工程资金公开问题的解决对策14（一）加强农村干部队伍建设，切实提高农村干部素质14（二）加大农村民主意识宣
3、传，提高普通群众监督意识14（三）完善具体相关法律法规，构建制度保障公开机制15（四）发挥内外多方协调作用，构建资金公开监督机制16（五）引入第三方评估机构，发挥第三方的专业性公正性16六、技术和创新机制建设17（一）实现资金公开的信息化管理17（二）创新贫困农村资金公开新方法171.观念上的创新172.村级财务预算制度的创新173.用人机制和考核机制上创新184.财务管理方法的创新185.贫困农村财务手段创新186.组织上的创新19结语20参考文献22中文村级财务管理工作一直是贫困县农村经济工作的重点和难点问题，尤其是财政扶贫资金的使用、管理及方案安排等方面存在的问题，导致当前财政扶贫资金使
4、用效率低下，财政扶贫资金的作用没有得到充分的发挥。农村扶贫工程资金公开是村委会村务财务公开的一局部，是实现农村基层民主自治的桥梁，对打赢脱贫攻坚战有着重要的作用和意义。农村扶贫工程资金的公开与否与广阔农民群众的切身利益息息相关，也与农村民主的开展、农村社会的和谐休戚与共，最后甚至可能影响到整个社会的安定。近些年随着扶贫力度的不断加大党中央国务院逐渐把扶贫工程资金公开作为农村民主管理的一项重要措施，地方各级政府也一直在逐步积极贯彻落实。相关领域的学者和研究人员都意识到，农村扶贫工程资金公开工作在当前推行民主管理和打造“效劳型政府的背景下有着十分重要的意义，也是贯彻落实我国农村民族建设，建设社会主
5、义和谐农村，维护农村社会稳定必须做好的一项根底性工作。文章在我国精准扶贫走向关键阶段的大背景下， 通过文献研究、实地走访、网络搜索的形式对我国扶贫工程资金公开过程中存在的问题进行一系列了剖析， 探索，论述了新形势下农村扶贫工程资金公开的重要意义、现状及完善扶贫工程资金公开问题的措施，为新时期推动我国农村脱贫工作提供理论参考。得出的结论是：我国当前农村脱贫工作的主要方向，加强农村财务管理那么是深化精准扶贫政策的有效措施，而其中最为关键的就是扶贫工程资金公开。随着党中央国务院对扶贫工程资金管理的关注，我国目前大多数农村地区正在逐渐推行扶贫工程资金公开，同时也取得了良好的效果，但相对于我国几千年的历
6、史，村级扶贫工程资金公开正方兴未艾，还存在着很多不标准的问题，这些问题的产生因素是多方面的，因此也要从多方面考虑来解决问题。主要是健全监督保障机制；激发群众的参与度；不断完善和落实相应法律法规来促进扶贫工程资金公开及发挥多方面的技术和创新机制建设。关键词：精准扶贫；农村；资金公开AbstractVillage-level financial management work has always been the focus of the poverty-stricken rural economic work and difficult problem, especially the use
7、of fiscal funds, problems existing in the management and plan arrangement and so on, led to the current financial aid-the-poor funds use efficiency is low, the effect of the fiscal funds have not been fully play. The financing of the rural poverty alleviation project is a part of the financial discl
8、osure of the village committee, and it is a bridge to realize the democratic self-government in rural areas. It has important role and significance in winning the fight against poverty. Rural poverty alleviation project funding public or not is closely related to the vital interests of the broad mas
9、ses of farmers, also with the development of rural democracy and rural social harmony and solidarity, the final could even affect the stability of the whole society. In recent years, along with poverty alleviation efforts of increasing gradually put the party central committee under the state counci
10、l poverty alleviation project funding public as an important measure of rural democratic management, local governments at various levels have been actively carrying out step by step. Relevant scholars and researchers have realized that in the field of rural poverty alleviation project funding public
11、 work in the current implementation of democratic management and create under the background of service-oriented government has the extremely vital significance, is the implementation of the national construction in rural areas in China, the construction of the socialist harmonious countryside, main
12、taining the rural social stability have to be a basic work.Article accurately to the key stage for poverty alleviation in China under the background, through literature research, field visits, in the form of web search on Chinas poverty alleviation project funding public and studies a series of the
13、problems existing in the process of exploration, this paper discusses the new situation of rural poverty alleviation project funding public significance, present situation and measures to improve the poverty alleviation project funding public problem for the new period to provide theoretical referen
14、ce for the work of poverty in the rural areas. Concluded that the main direction of current rural poverty alleviation work in our country, strengthen rural financial management is the effective measures to deepen the precise policy for poverty alleviation and one of the most critical is poverty alle
15、viation project public funds. With the party central committee under the state council, the attention to poverty alleviation project funds management, at present most of the rural areas in China is gradually open poverty alleviation project funds, but also achieved good effect, but relative to the history of several thousand years in China, village-level poverty alleviation project funding is ascendant publicly, there are many nonstandard problems, these problems factors are various, so also want to consider to solve the problem from several aspects. It is m