【摘要】：作為一個農(nóng)業(yè)大國，解決好“三農(nóng)”問題是全黨工作重中之重。貧困農(nóng)村地區(qū)由于其資源稟賦條件較差，，缺乏應(yīng)有的改善自身經(jīng)濟發(fā)展狀況的造血能力。為實現(xiàn)當前“強農(nóng)惠農(nóng)富農(nóng)”政策，黨和政府將貧困縣作為重點扶貧對象，通過大量扶貧資金及物資以扶持貧困地區(qū)發(fā)展。加大對貧困縣域的財政投入力度無疑是貫徹落實黨的“強農(nóng)惠農(nóng)富農(nóng)”政策的關(guān)鍵，然而貧困地區(qū)自身功能的強弱也會嚴重影響政策的實現(xiàn)效果。扶貧資金和扶貧項目往往會落實到貧困縣域的貧困村落，使得村級財務(wù)組織成為實現(xiàn)“強農(nóng)惠農(nóng)富農(nóng)”政策的重要載體，對扶貧資源的管理和使用成為貧困縣域村級財務(wù)管理的重要內(nèi)容。因此，如何利用好“三農(nóng)”資源，提高自身造血功能，使得村級財務(wù)管理成為影響“強農(nóng)惠農(nóng)富農(nóng)”政策成敗的關(guān)鍵因素。 本文運用區(qū)域經(jīng)濟發(fā)展理論、委托代理理論、博弈論和內(nèi)部控制理論深入剖析了貧困縣域農(nóng)村經(jīng)濟發(fā)展落后的原因、村級財務(wù)管理的雙重委托代理關(guān)系、村委會與鄉(xiāng)鎮(zhèn)和村民之間的雙重博弈關(guān)系以及村級財務(wù)管理的激勵與約束機制，分析了貧困縣域村級財務(wù)管理模式、組織資金籌集、集體資產(chǎn)管理、扶貧資金使用效率及財務(wù)基礎(chǔ)工作方面存在的問題及主要原因。在此基礎(chǔ)上，通過借鑒國外成功村級財務(wù)管理經(jīng)驗，結(jié)合我國具體實際，從夯實農(nóng)村財務(wù)管理的經(jīng)濟基礎(chǔ)、加強村級財務(wù)制度建設(shè)、真正落實村民民主理財并完善村級財務(wù)監(jiān)督體系、設(shè)法擴大村級財務(wù)人才來源并加強村級財務(wù)崗位建設(shè)等方面提出了提高我國貧困縣域村級財務(wù)管理水平的具體建議。
[Abstract]:As a big agricultural country, solving the problem of agriculture, countryside and farmers is the most important work of the whole party. Poor rural areas lack the hematopoietic ability to improve their own economic development because of their poor resource endowment conditions. In order to realize the current policy of "strengthening agriculture to benefit farmers and rich peasants", the party and the government regard poor counties as the key object of poverty alleviation, and support the development of poor areas through a large number of poverty alleviation funds and materials. Increasing the financial investment in poor counties is undoubtedly the key to the implementation of the Party's policy of "strengthening agriculture to benefit farmers and rich peasants". However, the strength of its own functions in poor areas will also seriously affect the realization effect of the policy. Poverty alleviation funds and poverty alleviation projects are often implemented in poor villages in poor counties, making village-level financial organizations become an important carrier for the realization of the policy of "strengthening agriculture to benefit farmers and rich peasants". The management and use of poverty alleviation resources has become an important part of village financial management in poor counties. Therefore, how to make good use of the resources of "agriculture, rural areas and farmers" and improve their own hematopoietic function, so that the financial management at the village level has become the key factor affecting the success or failure of the policy of "strengthening agriculture, benefiting farmers and rich peasants". Based on the theory of regional economic development, principal-agent theory, game theory and internal control theory, this paper deeply analyzes the reasons for the backwardness of rural economic development in poor counties and the dual principal-agent relationship of village financial management. The double game relationship between village committee and township and villager, as well as the incentive and restraint mechanism of village level financial management, this paper analyzes the village level financial management mode, organization fund raising and collective asset management in poor county area. Problems and main reasons in the use efficiency and financial basic work of poverty alleviation funds. On this basis, by drawing lessons from the experience of successful village-level financial management in foreign countries, combined with the specific reality of our country, from tamping the economic base of rural financial management, strengthening the construction of village-level financial system, This paper puts forward some concrete suggestions on how to improve the level of village financial management in poor counties of our country from the aspects of carrying out democratic financial management of villagers and perfecting the financial supervision system at the village level, trying to expand the source of financial talents at the village level and strengthening the construction of financial posts at the village level.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F302.6

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