本文關(guān)鍵詞：湖南省農(nóng)村村級(jí)財(cái)務(wù)管理問題研究　出處：《中南林業(yè)科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：村級(jí)財(cái)務(wù)管理是指對(duì)直接歸農(nóng)民集體占有、支配、管理的各種資產(chǎn)所發(fā)生的一切收入、費(fèi)用、分配等財(cái)務(wù)活動(dòng)的核算、計(jì)劃、監(jiān)督與控制,它是農(nóng)村經(jīng)濟(jì)的重要組成部分。加強(qiáng)村級(jí)財(cái)務(wù)管理,有利于村民民主權(quán)利的實(shí)現(xiàn)；有利于建設(shè)社會(huì)主義新農(nóng)村,構(gòu)建社會(huì)主義和諧社會(huì)；有利于農(nóng)村的穩(wěn)定和農(nóng)村經(jīng)濟(jì)的發(fā)展。隨著我國農(nóng)村經(jīng)濟(jì)的快速發(fā)展,村級(jí)財(cái)務(wù)管理越來越受到人們的重視。特別是農(nóng)村稅費(fèi)改革、取消農(nóng)業(yè)稅以來,湖南省村級(jí)財(cái)務(wù)管理發(fā)生了很大變化,管理水平逐步得到提高。但是,由于受傳統(tǒng)思想觀念的影響,村民監(jiān)督意識(shí)的缺失和農(nóng)村公共財(cái)政管理體制的不健全,村級(jí)財(cái)務(wù)管理依然存在很多問題,需要尋求新的思路對(duì)其加以規(guī)范和完善,為社會(huì)主義新農(nóng)村建設(shè)保駕護(hù)航。 本論文從國內(nèi)外村級(jí)財(cái)務(wù)管理研究現(xiàn)狀入手,進(jìn)行分析,并接著根據(jù)研究現(xiàn)狀系統(tǒng)闡述了村級(jí)財(cái)務(wù)管理的相關(guān)理論,村級(jí)財(cái)務(wù)管理的產(chǎn)生和發(fā)展過程。通過以上三步的分析結(jié)合實(shí)際總結(jié)出湖南省村級(jí)財(cái)務(wù)管理中存在會(huì)計(jì)基礎(chǔ)工作薄弱,會(huì)計(jì)核算不符合要求；村集體資產(chǎn)、資源管理混亂；村級(jí)財(cái)務(wù)公開流于形式等問題,并指出了存在問題的原因和產(chǎn)生的不利影響。接著針對(duì)存在的問題提出了解決的對(duì)策,如完善村級(jí)財(cái)務(wù)人員管理體制；完善民主管理；強(qiáng)化村集體資產(chǎn)管理；落實(shí)財(cái)務(wù)公開制度等。
[Abstract]:Village-level financial management refers to the accounting, planning, supervision and control of all kinds of financial activities, such as income, expenses, distribution and so on, which are directly owned, controlled and managed by farmers collectively. It is an important part of rural economy. Strengthening the financial management at village level is beneficial to the realization of villagers' democratic rights. It is beneficial to the construction of new socialist countryside and the construction of socialist harmonious society; With the rapid development of rural economy, people pay more and more attention to village-level financial management, especially since the reform of rural taxes and fees, the abolition of agricultural tax. Great changes have taken place in the financial management of villages in Hunan Province, and the level of management has been gradually improved. However, due to the influence of traditional ideas, the villagers' awareness of supervision and the unsound system of rural public finance management are not perfect. There are still many problems in village-level financial management, so we need to find new ways to standardize and perfect it, so as to guarantee the construction of new socialist countryside. This paper starts with the current situation of the financial management research at the village level at home and abroad, and then according to the current situation of the research systematically expounds the relevant theories of the financial management at the village level. The emergence and development of village financial management. Through the above three steps of analysis combined with the actual summary of Hunan Province village financial management in the existence of weak accounting foundation, accounting does not meet the requirements; Village collective assets, resource management confusion; The paper points out the causes of the problems and the adverse effects. Then it puts forward the countermeasures to solve the problems, such as perfecting the management system of the village financial personnel. Perfecting democratic management; Strengthening the management of village collective assets; Implement the financial disclosure system and so on.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F302.6

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