本文選題：閩侯縣 + 村級(jí)財(cái)務(wù)管理　； 參考：《福建農(nóng)林大學(xué)》2014年碩士論文

【摘要】：村級(jí)集體經(jīng)濟(jì)組織是實(shí)行獨(dú)立核算、自負(fù)盈虧的、生產(chǎn)資料歸集體所有而構(gòu)成的經(jīng)濟(jì)組織。村級(jí)集體經(jīng)濟(jì)組織開(kāi)展經(jīng)濟(jì)活動(dòng)的根本目的是講求效率、獲得最大經(jīng)濟(jì)利益并公平合理地分配于本組織成員,規(guī)范和完善村級(jí)財(cái)務(wù)管理工作,可以保障成員的經(jīng)濟(jì)利益,積極推進(jìn)社會(huì)主義新農(nóng)村建設(shè)。本文從村級(jí)財(cái)務(wù)管理中不良表現(xiàn)切入,以財(cái)務(wù)管理內(nèi)部控制理論為理論依據(jù),使用文獻(xiàn)分析、實(shí)地調(diào)查、比較分析等研究方法,結(jié)合閩侯縣村級(jí)財(cái)務(wù)管理現(xiàn)狀進(jìn)行改進(jìn)研究。發(fā)現(xiàn)閩侯縣村級(jí)財(cái)務(wù)管理主要存在如下問(wèn)題：非生產(chǎn)性開(kāi)支過(guò)大,部分村債務(wù)嚴(yán)重；資產(chǎn)經(jīng)營(yíng)不規(guī)范；會(huì)計(jì)基礎(chǔ)工作弱化；財(cái)務(wù)公開(kāi)民主理財(cái)執(zhí)行不力；村級(jí)集體經(jīng)濟(jì)薄弱。產(chǎn)生以上問(wèn)題的主要原因：會(huì)計(jì)隊(duì)伍不穩(wěn)定且素質(zhì)較低,會(huì)計(jì)監(jiān)督不到位；村干部思想認(rèn)識(shí)錯(cuò)位,理財(cái)能力不高；村級(jí)財(cái)務(wù)管理內(nèi)控制度不完善；審計(jì)力量薄弱,缺乏有效監(jiān)督；村集體欠缺民主管理制度,財(cái)務(wù)公開(kāi)流于形式。結(jié)合閩侯縣實(shí)際,對(duì)完善村級(jí)財(cái)務(wù)管理進(jìn)行了思考,提出了加強(qiáng)村集體會(huì)計(jì)基礎(chǔ)建設(shè),提高會(huì)計(jì)人員和村干部素質(zhì)；強(qiáng)化計(jì)劃管理,健全并實(shí)施內(nèi)部控制制度；加強(qiáng)村集體資財(cái)管理,化解村集體不良債務(wù)；強(qiáng)化審計(jì)監(jiān)督,依法查處違規(guī)行為；推行財(cái)務(wù)公開(kāi)和民主治理制度,保障集體財(cái)務(wù)由民做主；發(fā)展物業(yè)經(jīng)濟(jì),壯大村級(jí)集體經(jīng)濟(jì)等建議。 本文分為六章。第一章,從加強(qiáng)村級(jí)財(cái)務(wù)管理可以維護(hù)農(nóng)村安定穩(wěn)定、保護(hù)成員經(jīng)濟(jì)利益,說(shuō)明本文的研究背景及意義,總結(jié)國(guó)內(nèi)外的研究現(xiàn)狀,陳述了研究方法及結(jié)構(gòu)安排。第二章,介紹村級(jí)財(cái)務(wù)管理的相關(guān)概念界定及理論基礎(chǔ),分析村級(jí)財(cái)務(wù)管理與企業(yè)財(cái)務(wù)管理的不同。第三章,通過(guò)財(cái)務(wù)數(shù)據(jù)分析與評(píng)價(jià)介紹閩侯縣村級(jí)財(cái)務(wù)管理現(xiàn)狀,提出村級(jí)財(cái)務(wù)管理存在的主要問(wèn)題。第四章,對(duì)閩侯縣村級(jí)財(cái)務(wù)管理存在的問(wèn)題進(jìn)行原因分析。第五章,針對(duì)村級(jí)財(cái)務(wù)管理存在的問(wèn)題,提出改進(jìn)村級(jí)財(cái)務(wù)管理的對(duì)策。第六章是本文的結(jié)語(yǔ)與討論。
[Abstract]:Village-level collective economic organization is an economic organization with independent accounting, self-financing and collective ownership of the means of production. The fundamental purpose of carrying out economic activities in village collective economic organizations is to strive for efficiency, to obtain the greatest economic benefits and to distribute them fairly and reasonably to the members of the organization, and to standardize and perfect the financial management work at the village level, so as to safeguard the economic interests of the members. We will actively promote the construction of a new socialist countryside. Based on the theory of internal control of financial management, this paper analyzes the situation of financial management in Minhou county by using the methods of literature analysis, field investigation, comparative analysis and so on. It is found that the following problems exist in the village-level financial management of Minhou County: excessive non-productive expenditure, serious debts in some villages, non-standard asset management, weakening of basic accounting work, weak implementation of financial openness and democratic financial management, and weak collective economy at the village level. The main reasons for the above problems are as follows: the accounting team is unstable and the quality is low, the accounting supervision is not in place, the village cadres' ideological awareness is wrong, the financial management ability is not high, the internal control system of the village financial management is not perfect, the audit power is weak, Lack of effective supervision; village collective lack of democratic management system, financial disclosure is a mere formality. Based on the actual situation of Minhou County, this paper gives some thoughts on how to perfect the financial management of village level, and puts forward some suggestions: strengthening the basic construction of village collective accounting, improving the quality of accountants and village cadres, strengthening the planning management, perfecting and implementing the internal control system; To strengthen the management of village collective assets and property, to resolve the village collective bad debts, to strengthen audit supervision, to investigate and deal with irregularities according to law, to carry out a system of financial openness and democratic governance, to ensure that collective finance is owned by the people, and to develop the property economy, This paper is divided into six chapters. The first chapter, from strengthening the village financial management can maintain the rural stability and stability, protect the economic interests of the members, explain the research background and significance of this paper, summarize the current research situation at home and abroad, and state the research methods and structure arrangement. The second chapter introduces the definition and theoretical basis of village financial management, and analyzes the differences between village financial management and enterprise financial management. The third chapter introduces the current situation of village financial management in Minhou county through the analysis and evaluation of financial data, and puts forward the main problems of village financial management. Chapter four analyzes the causes of the problems existing in the village financial management of Minhou County. The fifth chapter, aiming at the problems of village financial management, puts forward the countermeasures to improve village financial management. The sixth chapter is the conclusion and discussion of this paper.
【學(xué)位授予單位】：福建農(nóng)林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F302.6

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