【摘要】：我國(guó)作為一個(gè)發(fā)展中的農(nóng)業(yè)大國(guó)，“三農(nóng)問題”始終是關(guān)系經(jīng)濟(jì)發(fā)展和社會(huì)進(jìn)步的全局性和根本性問題，有著非比尋常的重要作用和特殊意義。農(nóng)業(yè)豐則基礎(chǔ)牢，農(nóng)民富則國(guó)家強(qiáng)，農(nóng)村穩(wěn)則社會(huì)定。農(nóng)村財(cái)務(wù)管理工作核算的是村級(jí)基礎(chǔ)組織的收支，關(guān)系著農(nóng)民的切身利益，是村級(jí)事務(wù)管理中的核心。長(zhǎng)期以來，農(nóng)村財(cái)務(wù)管理在體系建設(shè)、制度實(shí)施、人員配備、監(jiān)督考核等方面都存在不少問題，已成為我國(guó)農(nóng)村經(jīng)濟(jì)和社會(huì)發(fā)展過程中長(zhǎng)期懸而未決的重點(diǎn)和難點(diǎn)問題。農(nóng)村財(cái)務(wù)管理實(shí)踐中存在問題的解決，將直接影響到我國(guó)農(nóng)村整體改革的進(jìn)一步深化和發(fā)展，也關(guān)系著農(nóng)村地區(qū)經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定的大局。繁榮、穩(wěn)定、民主、和諧的農(nóng)村，需要科學(xué)規(guī)范的農(nóng)村財(cái)務(wù)管理工作來支撐。 村級(jí)會(huì)計(jì)委托代理制度作為新時(shí)期以來我國(guó)農(nóng)村財(cái)務(wù)管理工作二十多年探索和實(shí)踐的產(chǎn)物，是當(dāng)前實(shí)踐中比較有效的村級(jí)財(cái)務(wù)管理模式。它在理論上具有創(chuàng)新性和科學(xué)性，，在實(shí)踐上具有可操作性，被認(rèn)為是新形勢(shì)下規(guī)范農(nóng)村財(cái)務(wù)管理核算行為的重要途徑和提高村級(jí)經(jīng)濟(jì)組織集體資產(chǎn)管理水平的有效方法，也代表了我國(guó)農(nóng)村財(cái)務(wù)管理未來的發(fā)展方向。村級(jí)會(huì)計(jì)委托代理制的實(shí)施與推廣，在很大程度上解決了農(nóng)村財(cái)務(wù)管理混亂、集體資產(chǎn)流失嚴(yán)重、利益分配不公等問題，也在提高農(nóng)村財(cái)務(wù)管理水平、化解農(nóng)村基層負(fù)債、促進(jìn)基層黨風(fēng)廉政建設(shè)等方面起到了重要作用。然而，村級(jí)會(huì)計(jì)委托代理制度在具體實(shí)施過程中仍出現(xiàn)了體系不全、執(zhí)行不力、監(jiān)管不足、代理滯后以及會(huì)計(jì)尋租等一系列亟待解決的問題。如何解決村級(jí)會(huì)計(jì)委托代理制在具體實(shí)踐中突出存在的問題，對(duì)村級(jí)會(huì)計(jì)委托代理制度進(jìn)行再次改進(jìn)創(chuàng)新和制度設(shè)計(jì)，使之迸發(fā)出更大的生機(jī)與活力，更加符合農(nóng)村經(jīng)濟(jì)和社會(huì)發(fā)展的現(xiàn)實(shí)需要，是十分得我們關(guān)注和研究的。 本文通過對(duì)農(nóng)村財(cái)務(wù)會(huì)計(jì)管理模式的歷史沿革的分析，著重闡述了農(nóng)村財(cái)務(wù)會(huì)計(jì)管理模式在農(nóng)村經(jīng)濟(jì)發(fā)展和社會(huì)進(jìn)步中的重要性。在對(duì)村級(jí)會(huì)計(jì)委托代理制的理論背景和運(yùn)行機(jī)制進(jìn)行系統(tǒng)研究后，提出了實(shí)施村級(jí)會(huì)計(jì)委托代理制度的必然性以及其在具體實(shí)踐中存在的種種問題。最后基于對(duì)現(xiàn)實(shí)問題的理論分析，有針對(duì)性地提出了相應(yīng)的對(duì)策和方法，以促進(jìn)村級(jí)會(huì)計(jì)委托代理制度的有效實(shí)施和不斷完善。
[Abstract]:As a developing agricultural country, the "three agricultural issues" have always been the overall and fundamental problems related to economic development and social progress, which has an extraordinary important role and special significance. Agriculture is strong, farmers rich is strong, rural stability is social stability. The accounting of rural financial management is the income and expenditure of village basic organization, which is related to the vital interests of farmers and the core of village affairs management. For a long time, there are many problems in rural financial management in the aspects of system construction, system implementation, personnel allocation, supervision and assessment, etc., which have become the focus and difficulty in the process of rural economic and social development in China for a long time. The solution of the problems in the practice of rural financial management will directly affect the further deepening and development of the overall rural reform in China, and will also affect the overall situation of economic development and social stability in rural areas. Prosperity, stability, democracy, harmonious rural areas, need scientific and standardized rural financial management to support. As a product of more than 20 years' exploration and practice of rural financial management in China, the principal-agent system of village accounting is an effective mode of village financial management in current practice. It is innovative and scientific in theory and operable in practice. It is considered to be an important way to standardize the accounting behavior of rural financial management under the new situation and an effective method to improve the level of collective asset management of village economic organizations. It also represents the future direction of rural financial management in China. The implementation and popularization of the principal-agent system of village accounting, to a large extent, has solved the problems of chaos in rural financial management, serious loss of collective assets, unfair distribution of benefits, and so on, and has also improved the level of rural financial management and resolved the rural grass-roots liabilities. Promoting the building of a clean and honest party at the grass-roots level has played an important role. However, there are still a series of problems to be solved, such as incomplete system, weak execution, insufficient supervision, lagging agent and rent-seeking accounting in the concrete implementation of village accounting principal-agent system. How to solve the outstanding problems of village accounting principal-agent system in concrete practice, how to improve and innovate the village accounting principal-agent system again and make it burst out more vigor and vitality, More in line with the real needs of rural economic and social development, is very much our concern and research. Based on the analysis of the historical evolution of the rural financial accounting management model, this paper focuses on the importance of the rural financial accounting management model in the rural economic development and social progress. After a systematic study of the theoretical background and operational mechanism of the principal-agent system of village accounting, this paper puts forward the inevitability of implementing the principal-agent system of village accounting and the problems existing in its practice. Finally, based on the theoretical analysis of the practical problems, the corresponding countermeasures and methods are put forward in order to promote the effective implementation and continuous improvement of the village accounting principal-agent system.
【學(xué)位授予單位】：河南師范大學(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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