本文選題：財務管理環(huán)境　切入點：農村財務管理　出處：《湖南農業(yè)大學》2014年碩士論文

【摘要】：財務管理工作是在一定環(huán)境條件下進行的實踐活動。在市場經濟條件下,財務管理環(huán)境具有構成復雜、變化快速等特點,對財務管理工作有重大影響。同時,財務管理環(huán)境的改變必然會影響到財務管理的觀念、財務管理理論與實務也發(fā)生相應的改變。我國的農村財務管理工作也不例外,在實際管理活動中也會受到農村財務管理環(huán)境的影響。因此,要加強對農村財務管理,就必須注重對農村的財務管理環(huán)境的研究。目前,由于一些客觀實際情況的存在,在大多數(shù)農村的財務管理方面,仍然存在著財務公開質量不高、農村集體資產管理混亂、部分村干部法律意識淡薄、監(jiān)管力度不夠等一系列問題,已經嚴重制約和阻礙了農村經濟的發(fā)展,成為了農村經濟發(fā)展的瓶頸,嚴重影響了黨的發(fā)展、干部和群眾和農村各項事業(yè)的發(fā)展,造成了一些農村社會的不穩(wěn)定因素。從管理環(huán)境的角度,通過對農村財務管理環(huán)境及財務管理活動進行系統(tǒng)、深入的研究,正確認識農村財務管理發(fā)展的歷史規(guī)律和發(fā)展趨勢,準確把握農村財務管理實踐活動的環(huán)境特征,正確認識影響財務管理的各種因素,不斷增強農村財務管理工作的適應性。這是做好農村財務管理工作的基礎。同時,強化對農村財務管理的教育、監(jiān)督和控制,從財務審計、監(jiān)督、提高農村財務管理人員的素質等方面進一步規(guī)范農村財務管理工作,進一步促進農村經濟發(fā)展,營造農村良好財務管理環(huán)境是一個值得研究的重大課題。本文將對國內外關于農村財務管理及財務環(huán)境的研究進行綜述,主要對湖南農村財務管理環(huán)境及管理活動中的實際問題展開研究,通過分析湖南農村經濟現(xiàn)狀、農村財務管理存在問題以及原因,并提出各種應對措施以及所帶來的啟示的有關。主要內容圍繞著財務管理、財務管理環(huán)境與財務管理信息匯方面逐漸展開,得出以下結論：①財務管理環(huán)境是不斷發(fā)展變化的,隨著時代的變遷,在復雜動態(tài)的的環(huán)境下,財務管理環(huán)境也要適時前進發(fā)展；②在財務管理環(huán)境的變化發(fā)展中,也會存在一些缺陷,因此財務管理環(huán)境對財務管理的影響存在好與壞之分,在實際運用中,使用主體要能正確的優(yōu)化環(huán)境。③農村財務要隨著財務管理環(huán)境的發(fā)展,獲取對國家和農村財務環(huán)境有用的財務管理信息,實現(xiàn)農村財務環(huán)境價值最大化。
[Abstract]:Financial management is a practical activity under certain environmental conditions.Under the condition of market economy, the financial management environment has the characteristics of complex composition and rapid change, which has great influence on the financial management work.At the same time, the change of financial management environment will inevitably affect the concept of financial management, and the theory and practice of financial management will change accordingly.China's rural financial management is no exception, in the actual management activities will also be affected by the rural financial management environment.Therefore, to strengthen the rural financial management, we must pay attention to the study of rural financial management environment.At present, due to the existence of some objective and practical conditions, in most rural financial management, the quality of financial disclosure is not high, the rural collective asset management is chaotic, and some village cadres have weak legal consciousness.A series of problems, such as insufficient supervision, have seriously restricted and hindered the development of the rural economy, become the bottleneck of the rural economic development, and have seriously affected the development of the Party, the cadres and the masses, and the development of various undertakings in rural areas.Has caused some rural social instability factor.From the point of view of management environment, through the systematic study of rural financial management environment and financial management activities, we can correctly understand the historical law and development trend of rural financial management development.It is necessary to grasp the environmental characteristics of rural financial management activities accurately, to correctly understand the various factors that affect financial management, and to continuously enhance the adaptability of rural financial management.This is the basis for doing a good job in rural financial management.At the same time, we should strengthen the education, supervision and control of rural financial management, further standardize the work of rural financial management in terms of financial audit, supervision, and improvement of the quality of rural financial management personnel, and further promote the development of the rural economy.Building a good financial management environment in rural areas is an important subject worth studying.This paper summarizes the research on rural financial management and financial environment at home and abroad, mainly on the actual problems in Hunan rural financial management environment and management activities, and analyzes the present situation of Hunan rural economy.The problems and causes of rural financial management are put forward.The main content revolves around the financial management, the financial management environment and the financial management information collection aspect unfolds gradually, draws the following conclusion: the financial management environment is constantly developing and changing, with the change of the times, under the complex dynamic environment,The financial management environment also needs to advance and develop in good time. There will also be some defects in the change and development of the financial management environment. Therefore, the influence of the financial management environment on the financial management can be divided into good and bad, and it can be used in practice.The main body should be able to optimize the environment correctly. 3. With the development of the financial management environment, the main body should obtain the useful financial management information for the country and the rural financial environment, and realize the maximum value of the rural financial environment.
【學位授予單位】：湖南農業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F302.6

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