【摘要】：現(xiàn)如今農(nóng)村的經(jīng)濟迅速發(fā)展,中國農(nóng)民的收入越來越高,生活水平也隨之上升,這都歸功于改革開放的實施。雖然經(jīng)濟取得相當大的成就,但是不容忽視的是,很多問題隱藏在村級集體資金、資產(chǎn)、資源的管理和利用過程當中,這些問題對農(nóng)村經(jīng)濟發(fā)展產(chǎn)生了消極影響。目前,在我國部分村集體經(jīng)濟組織在保證了村資金使用權(quán)、收益權(quán)和所有權(quán)均不發(fā)生改變的基礎上,實行委托代理服務制,依靠鄉(xiāng)鎮(zhèn)一級的農(nóng)經(jīng)部門代管村級“三資”。委托代理服務制在一定程度上嚴格把控和監(jiān)督了村級“三資”管理和利用的相關(guān)流程,保障了廣大村民知情權(quán)和參與權(quán),提高了村級“三資”利用效率。但是委托代理服務制仍然存在制度建設不夠完善,執(zhí)行力度較弱,更重視資金管理,而忽視了資產(chǎn)管理與資源開發(fā)等問題。本文以M市A鄉(xiāng)鎮(zhèn)作為研究村級“三資”管理和利用的對象,分析得出M市A鄉(xiāng)鎮(zhèn)村級“三資”利用方面存在著資產(chǎn)結(jié)構(gòu)單一,資源利用率低,債權(quán)清收難,債務負擔重等四個問題。管理方面存在財務管理制度執(zhí)行不規(guī)范,財務管理流程設計有缺陷,“三資”票據(jù)檔案管理不完善,村級“三資”清理整改不到位,村級財會人員業(yè)務水平低,村務公開與監(jiān)督流于形式等六個問題。根據(jù)原因和表現(xiàn)出來的問題提出相應的對策,在加強利用方面可以從以下三個方面入手:理清底賬,清收債權(quán);股份量化,合理開發(fā);嚴格制度,控制債務。在規(guī)范管理方面要在規(guī)范管理方面要加強隊伍建設;優(yōu)化委托代理制度;健全村級“三資”管理制度;落實監(jiān)督體制機制。并設計實際工作中適用的流程從源頭上規(guī)范各項村級“三資”管理流程。本文希望通過研究能為M市A鄉(xiāng)鎮(zhèn)村級“三資”管理和利用提供指導和幫助,規(guī)范村級“三資”管理,提高資源利用率,促進農(nóng)村集體經(jīng)濟發(fā)展。同時,也希望該研究思路和改進策略對其它鄉(xiāng)鎮(zhèn)的村級“三資”管理和利用,能起到一定的參考作用。
[Abstract]:Nowadays, with the rapid development of rural economy, the income of Chinese farmers is getting higher and higher, and the standard of living is also rising, thanks to the implementation of reform and opening up. Although the economy has made great achievements, it can not be ignored that many problems are hidden in the process of management and utilization of village collective funds, assets and resources, which have a negative impact on the development of rural economy. At present, on the basis of guaranteeing the right to use, the right to profit and the ownership of the village funds, some village collective economic organizations in our country have implemented the system of principal-agent service, relying on the agricultural and economic departments at the township level to manage the "three capital" at the village level. To a certain extent, the principal-agent service system strictly controls and supervises the management and utilization of the "three capital" in the village level, ensures the villagers' right to know and participate, and improves the utilization efficiency of the "three capital" at the village level. However, there are still some problems in the system of principal-agent service, such as imperfect system construction, weak execution, more attention to fund management, and neglect of asset management and resource development. This paper takes A town of M city as the object of studying the management and utilization of "three capital" at village level. It is concluded that there is a single asset structure, low utilization rate of resources and difficulty in collecting claims in M city A town. The debt burden is heavy and so on. In the aspect of management, the financial management system is not standardized, the design of the financial management flow is defective, the management of the "three capital" bill files is not perfect, the clean-up and rectification of the village "three capital" is not in place, and the business level of the finance and accounting personnel at the village level is low. There are six problems such as the opening of village affairs and supervision. According to the causes and problems, this paper puts forward the corresponding countermeasures, in the aspect of strengthening utilization, we can start from the following three aspects: clearing the bottom account, clearing up the creditor's rights, quantifying the shares, developing reasonably, strictly regulating the system and controlling the debt. In regulating the management, we should strengthen the team construction, optimize the principal-agent system, perfect the "three capital" management system at the village level, and implement the supervision system mechanism. And design the practical work of the process from the source to standardize the village-level "three capital" management process. This paper hopes to provide guidance and help for the management and utilization of "three capital" at the village level, standardize the "three capital" management at the village level, improve the utilization rate of resources and promote the development of rural collective economy. At the same time, it is hoped that the research ideas and improving strategies can play a certain reference role in the management and utilization of the "three capital" in other villages and towns.
【學位授予單位】：安徽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F302.6

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