本文關(guān)鍵詞：湖南沅江四季紅鎮(zhèn)村級財務管理制度研究　出處：《中南林業(yè)科技大學》2013年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 村級財務管理制度 歷史發(fā)展沿革 問題 完善

【摘要】：村級財務管理制度是農(nóng)村經(jīng)濟發(fā)展的重點和難點。隨著社會的進步,村級財務管理制度在經(jīng)濟發(fā)展的進程中占據(jù)著越來越重要的位置。如今,構(gòu)建社會主義和諧社會、建設(shè)社會主義新農(nóng)村等一系列政策的出臺,又為村級財務管理制度提出了新的發(fā)展目標和要求。 湖南省是我國的農(nóng)業(yè)大省,為了更好地適應生產(chǎn)力發(fā)展的要求,也為了響應構(gòu)建社會主義新農(nóng)村的號召,政府提出了要大力加強村級財務管理制度的完善。湖南沅江四季紅鎮(zhèn)作為一個移民鎮(zhèn),其在村級財務管理制度方面的有力舉措在很大程度上關(guān)系著該鎮(zhèn)的健康發(fā)展。加強村級財務管理制度研究有利于四季紅鎮(zhèn)的生產(chǎn)發(fā)展,有利于提高農(nóng)民整體生活水平,有利于促進鄉(xiāng)風文明,有利于農(nóng)村的管理民主,有利于實現(xiàn)共同富裕�？傊�,加強湖南沅江四季紅鎮(zhèn)村級財務管理制度的研究對新農(nóng)村建設(shè)具有一定的理論意義和現(xiàn)實意義。 本文采用了文獻研究法、調(diào)查法、經(jīng)驗總結(jié)法對四季紅鎮(zhèn)村級財務管理制度進行了分析整理,簡述村級財務管理制度的歷史發(fā)展沿革,分別闡述了農(nóng)業(yè)合作化、人民公社化、家庭聯(lián)產(chǎn)承包責任制、農(nóng)村稅費改革四個時期的村級財務管理狀況。 文章以制度創(chuàng)新合法性理論、交易費用理論、委托代理理論、產(chǎn)權(quán)理論和制度變遷理論為依據(jù),通過分析湖南沅江四季紅鎮(zhèn)村級財務管理制度的現(xiàn)狀,發(fā)現(xiàn)了一些問題。首先是財務監(jiān)督制度方面,存在民主理財流于形式,財務公開不到位,農(nóng)村財務審計制度缺失等問題；然后是會計核算制度方面的問題,如：票據(jù)管理制度不完善,村級債權(quán)債務問題難以化解等；接著是會計電算化制度存在弊端,如：賬務處理制度落實不到位,財會人員素質(zhì)不高,檔案管理制度不健全等；最后是農(nóng)村集體資產(chǎn)管理制度的問題,產(chǎn)權(quán)權(quán)屬問題嚴重,產(chǎn)權(quán)不明晰,招投標項目管理制度執(zhí)行不嚴格等。并闡述了這四種制度之間的關(guān)系,其中,財務監(jiān)督制度位于整個村級財務管理制度的高層,會計核算制度是整個村級財務管理制度的基礎(chǔ)環(huán)節(jié),農(nóng)村會計電算化管理制度是會計核算制度中一個新型的分支,農(nóng)村集體資產(chǎn)管理制度屬于會計核算制度。這些制度相輔相成,相互聯(lián)系,形成一個整體。 根據(jù)以上分析,該研究對四季紅鎮(zhèn)村級財務管理制度做了系統(tǒng)的完善,健全了民主理財制度、財務公開制度、農(nóng)村財務審計制度、農(nóng)村集體資產(chǎn)產(chǎn)權(quán)制度、招投標管理制度等,旨在更加完善四季紅鎮(zhèn)的村級財務管理制度,加快四季紅鎮(zhèn)經(jīng)濟的發(fā)展。同時,也在一定程度上為湖南省的鄉(xiāng)鎮(zhèn)村級財務管理制度提供了借鑒,從而真正地實現(xiàn)構(gòu)建社會主義新農(nóng)村和社會主義和諧社會的愿景。
[Abstract]:Village-level financial management system is the focus and difficulty of rural economic development. With the progress of society, village-level financial management system occupies a more and more important position in the process of economic development. The establishment of a series of policies such as building a harmonious socialist society and building a new socialist countryside puts forward new development goals and requirements for the financial management system at the village level. Hunan Province is a big agricultural province in China, in order to better meet the requirements of the development of productive forces, but also in response to the call to build a new socialist countryside. The government proposed to strengthen the perfection of village-level financial management system. Hunan Yuanjiang Sijihong Town as an immigrant town. Its strong measures in the village financial management system to a large extent related to the healthy development of the town. Strengthening the village financial management system research is conducive to the production and development of Sijihong Town. It is beneficial to improve the farmers' overall living standard, to promote the rural culture civilization, to help the management democracy in the countryside, and to realize common prosperity. It is of theoretical and practical significance to strengthen the financial management system in Sijihong Town, Yuanjiang, Hunan Province. This article adopts the literature research method, the investigation method, the experience summary method to the Sijihong town village level financial management system has carried on the analysis and arrangement, has outlined the village level financial management system historical development history. The paper expounds the situation of village financial management in the four periods of agricultural cooperation, people's commune, household contract responsibility system and rural tax and fee reform. Based on the legitimacy theory of institutional innovation, transaction cost theory, principal-agent theory, property rights theory and institutional change theory, this paper analyzes the current situation of the financial management system in Sijihong Town, Yuanjiang, Hunan Province. Some problems have been found. Firstly, there are some problems in the financial supervision system, such as democratic financial management is a mere formality, financial disclosure is not in place, and the rural financial audit system is missing. Then there are some problems in accounting system, such as: the system of bill management is not perfect, the problem of village creditor's rights and debts is difficult to resolve, etc. Then there are drawbacks in the computerized accounting system, such as: the implementation of the accounting system is not in place, the quality of accounting personnel is not high, the file management system is not perfect; Finally is the rural collective asset management system, the ownership of property rights is serious, property rights are not clear, bidding project management system implementation is not strict, and elaborated the relationship between the four systems, among them. The financial supervision system is located at the top of the whole village financial management system, and the accounting system is the basic link of the whole village financial management system. The rural computerized accounting management system is a new branch of the accounting accounting system, and the rural collective asset management system belongs to the accounting accounting system. According to the above analysis, the study of Sijihong village financial management system to make a systematic improvement, improve the democratic financial management system, financial disclosure system, rural financial audit system, rural collective property rights system. Bidding management system is aimed at improving Sijihong township's village-level financial management system and speeding up the development of Sijihong town's economy. To a certain extent, it provides a reference for the financial management system of villages and towns in Hunan Province, so as to truly realize the vision of building a new socialist countryside and a harmonious socialist society.
【學位授予單位】：中南林業(yè)科技大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F302.6

【引證文獻】

相關(guān)博士學位論文 前3條

1 孔有利;農(nóng)村城鎮(zhèn)化進程中農(nóng)村集體經(jīng)濟組織產(chǎn)權(quán)制度變遷[D];南京農(nóng)業(yè)大學;2004年

2 朱新武;新疆財政農(nóng)業(yè)投入管理模式研究[D];新疆農(nóng)業(yè)大學;2007年

3 崔國平;農(nóng)村財務會計管理模式研究[D];山東農(nóng)業(yè)大學;2008年

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本文編號：1394805