2002年以来,河北省全面推行了农村税费改革试点工作。全省5万多个村全部取消了向农民征收提留、统筹为主的税费制度,改为征收农业税和农业税附加、农业特产税附加的新农村税费制度。随着税费征收方式的改革,农村财务管理也随之发生了变化:一是财务管理主体。过去农村财务管理主 Since 2002, Hebei Province has fully implemented the experimental work of rural taxes and fees reform. The province’s more than 50,000 villages all abolished the system of collecting and retaining taxes and fees from peasants, focusing mainly on overall tax reform, and instead levying agricultural tax and agricultural tax supplementation and agricultural special product tax on new rural tax and fee system. With the reform of tax collection methods, rural financial management also changed: First, the main financial management. Past rural financial management