本科论文摘 要随着乡村振兴战略的实施,乡村在各个方面发生了天翻地覆的变化。农村落后的生产面貌被改变,通过技术改进,农业生产向着高效环保的方向转型升级。乡村居民的生活质量得到改善,能够使用水电煤气等生活基础设施,乡村医疗卫生,文化教育等公共事业得到大力的发展,乡村生态环境得到保护,实现人与自然的和谐共存。因为农村经济在我国的社会经济中占有重要的地位,大力发展农村经济能够更好地帮助广大的农村居民解决生活问题,提高生活质量。同时农村经济与城镇经济相辅相成,农村经济的大力发展也能够反过头来促进我国社会经济得到振兴。然而随着农村经济的发展,农村财务管理积弊已久的问题也被浮出水面,成为了乡村振兴的绊脚石。本文通过研究乡村振兴战略背景下的农村财务管理,运用集权与分权、内部控制、委代理论这三种管理理论,指导我们对乡村财务管理存在的问题进行分析,并就如何改进乡村财务管理中存在的问题提出相应的对策。关键词:乡村财务管理,管理理论,问题及对策Abstract本科论文With the implementation of the rural revitalization strategy, the rural areas in all aspects have undergone earth-shaking changes. Rural backward production face was changed, through technological improvement, agricultural production in the direction of efficient environmental protection transformation and upgrading. The quality of life of rural residents has been improved, living infrastructure such as water, electricity and gas can be used, public undertakings such as rural health care and education have been vigorously developed, and the rural ecological environment has been protected, to realize the harmonious coexistence between man and nature. Because the rural economy occupies an important position in our country's social economy, vigorously developing the rural economy can better help the vast rural residents solve the living problems and improve the quality of life. At the same time, rural economy and urban economy complement each other, rural economic development can also in turn pro...