本文選題：專(zhuān)項(xiàng)資金 + 農(nóng)業(yè)專(zhuān)項(xiàng)資金　； 參考：《山東農(nóng)業(yè)大學(xué)》2014年碩士論文

【摘要】：本文通過(guò)對(duì)我國(guó)農(nóng)業(yè)專(zhuān)項(xiàng)資金立項(xiàng)、撥付、使用、審計(jì)、績(jī)效評(píng)價(jià)等各環(huán)節(jié)的分析，深層次的挖掘在農(nóng)業(yè)項(xiàng)目資金管理中存在的問(wèn)題，深入研究探討前人的研究成果和合理建議，將外國(guó)先進(jìn)經(jīng)驗(yàn)和成功案例根據(jù)我國(guó)現(xiàn)狀有選擇的借鑒，并以此將農(nóng)業(yè)專(zhuān)項(xiàng)資金支出的社會(huì)效益盡量提高到最大，同時(shí)國(guó)家財(cái)政對(duì)于農(nóng)業(yè)的扶持政策和支持力度要切實(shí)保證到位，使農(nóng)業(yè)現(xiàn)代化發(fā)展的進(jìn)程進(jìn)一步加快。 通過(guò)對(duì)我國(guó)農(nóng)業(yè)專(zhuān)項(xiàng)資金管理現(xiàn)狀及存在問(wèn)題的研究，主要從項(xiàng)目的立項(xiàng)和預(yù)算、資金的撥付和使用以及監(jiān)管績(jī)效評(píng)價(jià)等方面揭示目前我國(guó)農(nóng)業(yè)專(zhuān)項(xiàng)資金存在的問(wèn)題。問(wèn)題很多，但相對(duì)較集中：項(xiàng)目不夠公開(kāi)透明、可行性論證不充分，編制預(yù)算不夠重視，編制不夠詳盡等問(wèn)題是目前我國(guó)農(nóng)業(yè)專(zhuān)項(xiàng)資金上存在的主要問(wèn)題。項(xiàng)目的透明度和可行性分析決定了項(xiàng)目立項(xiàng)是否科學(xué)，而在資金自上而下的撥付過(guò)程中，資金不能及時(shí)到位、地方配套跟不上等這些問(wèn)題，導(dǎo)致了資金的撥付滯留。在資金使用過(guò)程上，存在諸多問(wèn)題，例如項(xiàng)目管理不規(guī)范、擅自對(duì)項(xiàng)目進(jìn)行調(diào)整或者變更、會(huì)計(jì)核算工作不規(guī)范，“專(zhuān)款專(zhuān)用”無(wú)法落實(shí)到位，導(dǎo)致資金的分散性比較廣，不易達(dá)到集中使用的合力。在資金監(jiān)管和績(jī)效評(píng)價(jià)上，項(xiàng)目的內(nèi)部監(jiān)督制衡機(jī)制不健全，缺乏相應(yīng)的專(zhuān)業(yè)技術(shù)人員對(duì)項(xiàng)目資金的實(shí)際使用效果進(jìn)行監(jiān)督；同時(shí)，對(duì)項(xiàng)目的考評(píng)手段還不夠科學(xué)完備，容易受到人為因素的影響，難以全面反映真實(shí)情況。這些都是需要迫切解決的問(wèn)題。 借鑒美國(guó)已經(jīng)建立了比較完善的農(nóng)業(yè)法律體系，從根本制度上保障了農(nóng)業(yè)的發(fā)展。美國(guó)實(shí)行“以工補(bǔ)農(nóng)”的政策，在農(nóng)村道路、通訊、電力等基礎(chǔ)設(shè)施的建設(shè)方面投入了大量資金，提供優(yōu)惠的貸款和良好的農(nóng)業(yè)技術(shù)服務(wù)，加大對(duì)農(nóng)業(yè)生產(chǎn)的補(bǔ)貼，提供農(nóng)產(chǎn)品在市場(chǎng)中的競(jìng)爭(zhēng)力。在發(fā)展農(nóng)業(yè)時(shí)，注重生態(tài)環(huán)境的保護(hù)和對(duì)不可再生資源的消耗限制。同時(shí)，，通過(guò)政策和資金投入傾向大力支持農(nóng)業(yè)科研技術(shù)的推廣與應(yīng)用。歐盟通過(guò)結(jié)構(gòu)調(diào)整加大對(duì)農(nóng)產(chǎn)品的補(bǔ)貼力度和對(duì)農(nóng)業(yè)的扶持有明確的長(zhǎng)期發(fā)展規(guī)劃、對(duì)對(duì)外貿(mào)易規(guī)則的充分利用、建立完善的財(cái)政補(bǔ)貼體系、推動(dòng)生態(tài)環(huán)保農(nóng)業(yè)發(fā)展和改進(jìn)農(nóng)業(yè)項(xiàng)目管理等方法，從農(nóng)業(yè)生產(chǎn)開(kāi)始到最后銷(xiāo)售全過(guò)程進(jìn)行政策和資金的保證。 通過(guò)建立健全各項(xiàng)專(zhuān)項(xiàng)資金管理制度，包括合理界定資金使用范疇、嚴(yán)格的預(yù)算制度、責(zé)任追究制度和資金報(bào)賬制度以及在項(xiàng)目實(shí)施過(guò)程中的安全生產(chǎn)管理制度、項(xiàng)目檔案管理制度等。在項(xiàng)目申請(qǐng)立項(xiàng)論證期間，就要明確項(xiàng)目投資的重點(diǎn)方向，引導(dǎo)資金對(duì)優(yōu)質(zhì)高效農(nóng)業(yè)、農(nóng)產(chǎn)品深加工以及農(nóng)業(yè)龍頭企業(yè)的扶持力度，同時(shí)明確項(xiàng)目主要負(fù)責(zé)人在項(xiàng)目管理中要承擔(dān)的技術(shù)監(jiān)督指導(dǎo)、工程質(zhì)量驗(yàn)收等責(zé)任以及財(cái)政部門(mén)和相關(guān)參與單位的責(zé)任。編制項(xiàng)目資金預(yù)算要根據(jù)相關(guān)的法律法規(guī)和項(xiàng)目扶持政策做到盡可能的可靠詳盡、科學(xué)合理，每一筆資金都要按預(yù)算支出。通過(guò)完善財(cái)政直接支付制度和良好的會(huì)計(jì)基礎(chǔ)工作，用政府采購(gòu)和項(xiàng)目招投標(biāo)制度保證資金管理過(guò)程中盡量少的受到非政策性的干擾和影響。其中政府采購(gòu)和項(xiàng)目招投標(biāo)是項(xiàng)目管理中最易產(chǎn)生漏洞的環(huán)節(jié)。增加招投標(biāo)的公開(kāi)程度、完善相關(guān)的法律法規(guī)、設(shè)立專(zhuān)門(mén)的職業(yè)化管理機(jī)構(gòu)以及有效的監(jiān)督機(jī)制和對(duì)電子招標(biāo)系統(tǒng)的推廣。 最重要的還是建立健全的項(xiàng)目全過(guò)程的審計(jì)監(jiān)督機(jī)制，通過(guò)建立項(xiàng)目工作總臺(tái)賬、完善項(xiàng)目評(píng)價(jià)體系、分階段審查項(xiàng)目建立相對(duì)有效的資金管理模式。財(cái)政部門(mén)和項(xiàng)目主管部門(mén)共同實(shí)施對(duì)項(xiàng)目全過(guò)程的監(jiān)督管理，綜合分析項(xiàng)目資金的使用情況，遇到問(wèn)題及時(shí)處理。在項(xiàng)目工程完成后，主管部門(mén)進(jìn)行驗(yàn)收，按照具體量化指標(biāo)進(jìn)行考核，做出最終評(píng)估報(bào)告，獎(jiǎng)先進(jìn)罰落后。實(shí)行經(jīng)常性審計(jì)制度，增大上級(jí)部門(mén)對(duì)下級(jí)和交叉審計(jì)的力度，對(duì)發(fā)現(xiàn)的違紀(jì)違規(guī)現(xiàn)象，要通過(guò)紀(jì)檢監(jiān)察部門(mén)的介入來(lái)對(duì)項(xiàng)目責(zé)任人進(jìn)行處理。建立信息反饋制度，改善基層部門(mén)與上級(jí)單位的溝通渠道，保證好的建議能夠得到采納。
[Abstract]:In this paper, through the analysis of the various links of China's agricultural special funds, allocation, use, audit, performance evaluation and other links, the problems existing in the fund management of agricultural projects are deeply excavated, and the research results and reasonable suggestions of the predecessors are deeply studied and discussed, and the foreign advanced experience and successful cases are selected for reference according to the status of our country. At the same time, the social benefit of the agricultural special fund expenditure is maximized as far as possible. At the same time, the support policy and support of the state finance for agriculture should be effectively guaranteed, and the process of agricultural modernization will be further accelerated.
Through the research on the current situation and existing problems of agricultural special fund management in China, the problems of the current agricultural special funds in China are revealed mainly from the aspects of project establishment and budget, the allocation and use of funds and the evaluation of supervision performance. There are many problems, but they are relatively concentrated: the project is not open and transparent and the feasibility argument is inadequate, The main problem in our country's agricultural special funds is that the budget is not paid enough attention and the compilation is not detailed enough. The transparency and feasibility analysis of the project determines whether the project is scientific or not, and in the process of the allocation from top to bottom, the funds can not be in place in time and the local matching is not good. In the process of fund use, there are many problems, such as non standard project management, unauthorized adjustment or change to the project, non standard accounting work, "special funds" can not be implemented in place, which leads to a wide spread of funds, and is not easy to reach the combined force of centralized use. In the supervision of funds and performance evaluation, The internal supervision and balance mechanism of the project is not sound, and the corresponding professional and technical personnel are lack of supervision on the actual use effect of the project funds. At the same time, the evaluation means of the project are not scientific and complete, which are easily influenced by human factors and are difficult to fully reflect the real situation. These are all problems that need to be solved urgently.
The United States has established a relatively perfect agricultural legal system, guaranteeing the development of agriculture from the fundamental system. The United States has implemented a policy of "making up for agriculture by work", invested a large amount of funds in the construction of rural roads, communications, electricity and other infrastructure, providing favorable loans and good agricultural technical services, and increasing agricultural production. Subsidies to provide agricultural products in the market competitiveness. In the development of agriculture, focus on the protection of the ecological environment and the consumption of non renewable resources. At the same time, through the policy and capital investment tendency to support the promotion and application of agricultural scientific research and technology. The EU through structural adjustment to increase subsidies for agricultural products and agriculture. We should support a clear long-term development plan, make full use of foreign trade rules, establish a perfect financial subsidy system, promote the development of ecological and environmental protection agriculture and improve the management of agricultural projects, and ensure the guarantee of policy and funds from the beginning of agricultural production to the whole process of final sales.
Through establishing and perfecting the special fund management system, including the rational definition of the scope of the use of funds, the strict budget system, the accountability system and the fund reporting system, the safety production management system and the project archives management system in the process of project implementation. Point direction, guide the fund to high quality and efficient agriculture, deep processing of agricultural products and the support of agricultural leading enterprises, at the same time, clear the technical supervision and guidance to the project management, the responsibility of the project quality acceptance, and the responsibility of the financial department and the related single position. The laws and regulations and the project support policies are as reliable and detailed as possible, scientific and reasonable, each fund should be paid in accordance with the budget. Through the improvement of the financial direct payment system and the good basic accounting work, the government procurement and project bidding system can be used to ensure that as little as possible the non policy interference and influence in the process of capital management. Government procurement and project bidding are the most vulnerable links in project management, increasing the openness of the bidding, improving the relevant laws and regulations, setting up specialized occupational management institutions and effective supervision mechanism and the promotion of electronic bidding system.
The most important thing is to establish and perfect the audit supervision mechanism in the whole process of the project. Through the establishment of the total account of the project work, the project evaluation system is perfected, the relatively effective fund management model is established by the phased review project. The financial department and the project supervisor jointly implement the supervision and management of the whole project process, and analyze the project funds comprehensively. After the project is completed, the competent department carries out the acceptance of the project, carries out the examination in accordance with the specific quantitative indicators, makes the final assessment report, and awards the advanced penalty behind. The regular audit system will be implemented to increase the degree of the lower and cross auditing of the superior departments, and the disciplinary inspection and supervision should be adopted. The Department's intervention to deal with the project responsible person, establish the information feedback system, improve the communication channel between the grass-roots departments and the higher level units, and ensure that the good suggestions can be adopted.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.8;F302.6

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