【摘要】：改革開放以來，我國(guó)經(jīng)濟(jì)得到了飛速發(fā)展，工業(yè)和科技取得了巨大進(jìn)步，城市化進(jìn)程也在不斷加快，但從本質(zhì)上來說，我國(guó)依然是一個(gè)農(nóng)業(yè)大國(guó)。當(dāng)前我國(guó)近14億人口中，依然有近7億的農(nóng)村人口。農(nóng)業(yè)問題依然是中國(guó)面對(duì)的首要問題之一，也是當(dāng)前社會(huì)最為關(guān)注的焦點(diǎn)。但從當(dāng)前的實(shí)際狀況來說，在廣大農(nóng)村中財(cái)務(wù)管理體制都存在很大的問題，管理不透明，，制度不確定，由此引發(fā)了一系列問題，嚴(yán)重影響了干群關(guān)系，以及基層政府的施政力度。 本文以我國(guó)當(dāng)前農(nóng)村發(fā)展的實(shí)際情況為基礎(chǔ)，首先分析了農(nóng)村財(cái)務(wù)管理對(duì)于農(nóng)村經(jīng)濟(jì)發(fā)展和農(nóng)村建設(shè)的重要意義。通過專業(yè)的財(cái)務(wù)管理理論知識(shí)結(jié)合實(shí)踐進(jìn)行分析，來對(duì)農(nóng)村財(cái)務(wù)管理模式做出總結(jié)和歸納。總結(jié)出當(dāng)前在我國(guó)適用性最強(qiáng)財(cái)務(wù)管理模式，包括村賬村管、村會(huì)計(jì)委派制、村賬鄉(xiāng)雙代管、村賬鄉(xiāng)管、村級(jí)會(huì)計(jì)委托代理制等五種模式。在論文中，深入分析了五種財(cái)務(wù)管理模式的優(yōu)缺點(diǎn)及適用條件。然后分析了內(nèi)蒙古鄂托克旗（旗是內(nèi)蒙古相當(dāng)于縣的行政區(qū)劃建制）農(nóng)村財(cái)務(wù)管理的現(xiàn)行模式，通過調(diào)查問卷分析和對(duì)財(cái)務(wù)管理情況的統(tǒng)計(jì)，分析出以鄂托克旗經(jīng)濟(jì)條件應(yīng)當(dāng)使用哪一種財(cái)務(wù)管理模式。 另外提出了鄂托克旗農(nóng)村財(cái)務(wù)管理中存在的除了制度模式之外的一些問題的對(duì)策。提升基層財(cái)務(wù)人員的從業(yè)素質(zhì)，加強(qiáng)對(duì)于基層財(cái)務(wù)工作的監(jiān)管力度，加大基層財(cái)務(wù)管理的技術(shù)升級(jí)力度。這些建議對(duì)于規(guī)范鄂托克旗農(nóng)村財(cái)務(wù)管理將會(huì)有積極的參考作用。
[Abstract]:Since the reform and opening up, China's economy has been rapidly developed, industry and science and technology have made great progress, the process of urbanization is also accelerating, but in essence, China is still a large agricultural country. At present, China's nearly 1.4 billion people, there are still nearly 700 million rural population. Agriculture is still one of the most important issues in China and the focus of our society. However, from the current actual situation, there are many problems in the financial management system in the vast rural areas. The management is not transparent and the system is uncertain. As a result, a series of problems have arisen, which have seriously affected the relationship between the cadres and the masses. And the administration of grass-roots government. Based on the current situation of rural development in China, this paper first analyzes the significance of rural financial management in rural economic development and rural construction. Through the analysis of professional financial management theory and practice, this paper summarizes and induces the rural financial management model. This paper summarizes the most applicable financial management mode in our country at present, including village account management, village accountant appointment system, village account and township double escrow management, village account management, village accounting entrustment agent system, and so on. In this paper, the advantages and disadvantages and applicable conditions of five financial management models are analyzed. Then it analyzes the current mode of rural financial management in Etoki Banner, Inner Mongolia, which is the equivalent of the administrative regionalization system of Inner Mongolia, and analyzes the situation of financial management by questionnaire and statistics. Analyze which kind of financial management mode should be used in the economic condition of Etok Banner. In addition, the paper puts forward some countermeasures for the problems in the rural financial management of Etoki Banner besides the institutional model. Improve the quality of grass-roots financial personnel, strengthen the supervision of grass-roots financial work, increase the technical upgrading of grass-roots financial management. These suggestions will have a positive reference function for standardizing the rural financial management of Etok Banner.
【學(xué)位授予單位】：內(nèi)蒙古農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F302.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 貝洪俊;;“后農(nóng)業(yè)稅時(shí)代”村級(jí)財(cái)務(wù)管理創(chuàng)新研究——以浙江農(nóng)村為例[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2008年05期

2 劉知林;孔祥衛(wèi);;環(huán)境變遷與制度演進(jìn):村級(jí)會(huì)計(jì)代理制的若干政策建議——基于浙江金華的調(diào)查[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2008年06期

3 胡克訓(xùn);;新形式下農(nóng)村財(cái)務(wù)管理問題及其對(duì)策[J];財(cái)會(huì)通訊(綜合版);2008年12期

4 杜爽;;新時(shí)期農(nóng)村財(cái)務(wù)管理工作淺議[J];財(cái)會(huì)通訊;2009年20期

5 姜軍松;梁志峰;;完善農(nóng)村社會(huì)保障制度的幾點(diǎn)思考[J];當(dāng)代世界與社會(huì)主義;2006年01期

6 王燁昕;邱宏霞;;加快我國(guó)農(nóng)村社會(huì)保障制度的改革[J];經(jīng)營(yíng)管理者;2011年15期

7 喬立芳;胡金有;;淺談如何管好農(nóng)村財(cái)務(wù)[J];會(huì)計(jì)之友(中旬刊);2008年04期

8 王秀琴;當(dāng)前農(nóng)村會(huì)計(jì)管理的對(duì)策思考[J];農(nóng)村財(cái)務(wù)會(huì)計(jì);2005年04期

9 李春山,王明君,王林杰;加強(qiáng)農(nóng)村財(cái)務(wù)公開 實(shí)現(xiàn)民主理財(cái)機(jī)制[J];吉林農(nóng)業(yè);2003年12期

10 董先祥;;加強(qiáng)民主監(jiān)督 實(shí)行村級(jí)財(cái)務(wù)公開[J];農(nóng)業(yè)知識(shí);1996年05期

相關(guān)會(huì)議論文 前2條

1 曹昭民;張旭;;探尋農(nóng)村經(jīng)濟(jì)與農(nóng)村文化發(fā)展的結(jié)合點(diǎn)[A];山東省群文理論研討會(huì)論文集[C];2000年

2 楊建平;;股份合作制度與新農(nóng)村建設(shè)中的農(nóng)業(yè)產(chǎn)業(yè)化[A];陜西省體制改革研究會(huì)2007優(yōu)秀論文集[C];2007年

本文編號(hào)：2171879