本文選題：村級財務(wù)管理　切入點：村級會計委托代理　出處：《中南林業(yè)科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著社會的進步,村級財務(wù)管理工作在農(nóng)村經(jīng)濟發(fā)展的進程中也占據(jù)著越來越重要的地位；再加上構(gòu)建社會主義和諧社會、建設(shè)社會主義新農(nóng)村等一系列的相關(guān)政策出臺,又為村級財務(wù)管理制度提出了新的更高要求；同時要保持村級基層干部的先進性、廉政性,維護好廣大群眾的根本利益,都必須做好村級財務(wù)管理的規(guī)范和完善工作。 在我國主要現(xiàn)行的“村財村管”、“村財鄉(xiāng)或鎮(zhèn)代管”、“村財雙代管”和“村級會計委托代理”等四種村級財務(wù)管理模式中,“村級會計委托代理”是國家重點鼓勵和推行的模式,而其它幾種模式根據(jù)各地實際情況也存在一定量的選擇運用。 本文采用了文獻(xiàn)研究法、調(diào)查法、綜合分析法、經(jīng)驗總結(jié)法,結(jié)合文獻(xiàn),對長沙市雷鋒鎮(zhèn)5個村1個社區(qū)的村級財務(wù)管理狀況進行了調(diào)研分析,發(fā)現(xiàn)：長沙市雷鋒鎮(zhèn)根據(jù)其實際財務(wù)情況主要采用的是國家推薦的“村級會計委托代理”模式,但在具體運用過程中存在諸如：會計基礎(chǔ)薄弱、村級財務(wù)管理不規(guī)范、財務(wù)監(jiān)督機制不完善、財務(wù)公開信息存在于形式化等問題。進一步分析得知引致這些問題的主要原因包括：組織領(lǐng)導(dǎo)對村級財務(wù)管理不夠重視、村民參與財務(wù)管理監(jiān)督的職能減弱、對農(nóng)村財務(wù)管理違規(guī)的行為懲處不嚴(yán)、村級財務(wù)管理人員素質(zhì)較低、村級基層干部服務(wù)意識不強等。這一調(diào)研也啟發(fā)了筆者對改善雷鋒鎮(zhèn)村級財務(wù)管理模式的思考,進而提出改善雷鋒鎮(zhèn)村級財務(wù)管理的對策：完善村級會計從業(yè)人員的管理體制,推行公開選聘、持證上崗制度,建立定期培訓(xùn)考核制度,定期輪崗制度；完善村級財務(wù)管理民主監(jiān)督機制；加強村級基層干部黨風(fēng)廉政建設(shè)；認(rèn)真落實財務(wù)管理公開制度等。筆者也認(rèn)為這一調(diào)研能夠為其它的城鄉(xiāng)結(jié)合地區(qū)的鄉(xiāng)鎮(zhèn)村級財務(wù)管理提供借鑒,促進社會主義新農(nóng)村的建設(shè)和加快推進社會主義和諧社會的構(gòu)建。
[Abstract]:With the progress of society, village-level financial management also occupies an increasingly important position in the process of rural economic development. In addition, a series of related policies, such as building a socialist harmonious society and building a new socialist countryside, have been issued. At the same time, in order to maintain the advanced nature, clean government and the fundamental interests of the broad masses of people, we must do a good job in regulating and perfecting the financial management at the village level. In the current four kinds of financial management modes in China, such as "village financial management", "village finance village or town management", "village financial double agent" and "village accounting entrustment agent", "village accounting principal agent" is the key encouragement and implementation mode of the state. The other several models according to the actual situation in various places also exist a certain amount of choice and application. This paper adopts the literature research method, the investigation method, the comprehensive analysis method, the experience summary method, unifies the literature, has carried on the investigation and analysis to the village level financial management condition of 5 villages and 1 community in Leifen Town, Changsha City. It is found that according to the actual financial situation of Leifeng Town in Changsha City, it mainly adopts the "village accounting principal-agent" mode recommended by the state. However, in the concrete application process, there are such problems as weak accounting foundation and irregular financial management at the village level. The financial supervision mechanism is imperfect, the financial disclosure information exists in the formalization and so on. Further analysis shows that the main reasons for these problems include: the organization leaders do not pay enough attention to the village financial management, The villagers' function of participating in financial management and supervision is weakened, the punishment for rural financial management violations is not strict, and the quality of village-level financial management personnel is relatively low. This investigation also inspired the author to think about how to improve the mode of financial management in Lei Feng town, and then put forward the countermeasures to improve the financial management of village level in Lei Feng town: to perfect the management system of accounting practitioners at the village level. Promoting the system of open selection and appointment, holding certificates, establishing regular training and assessment system, regularly rotating the post system, perfecting the democratic supervision mechanism of village financial management, strengthening the construction of the party style and clean government of the grassroots cadres at the village level; The author also thinks that this research can provide reference for other township and village financial management in the combination of urban and rural areas. Promote the construction of new socialist countryside and accelerate the construction of socialist harmonious society.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F302.6

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