本文選題：村級財務管理 + 財務管理模式��； 參考：《中南林業(yè)科技大學》2015年碩士論文

【摘要】：長久以來,農村財務問題始終是農民群眾關心的熱點核心問題,是農村經濟建設與發(fā)展中誘發(fā)農村各種矛盾的主要根源,嚴重阻礙了我國社會主義新農村建設進程。農村經濟的健康發(fā)展,農村基層組織正常良好的運轉,需要一套科學健全完善的農村財務管理制度。為了保障廣大農民群眾的切身利益,我國先后探索出了村級財務管理“村財村管模式”、“村級財務委派模式”、“村級財務代管模式”等,但依然不能有效的解決我國長期存在的農村財務問題。農村財務管理問題依然是制約我國農村經濟發(fā)展的瓶頸,在制度建設、人員素質、設備配置等方面存在很多漏洞,長期以來難以解決,嚴重阻礙了新農村建設進程,嚴重影響了黨群干群關系和農村社會的和諧穩(wěn)定。在此背景下,村級會計委托代理模式應運而生,通過多年的探索與實踐,得到了財政部的推廣。這一模式的實施,在實踐中取得了良好的效果,使得農村財務管理工作規(guī)范化與制度化,保障了各項新農村建設的政策在基層得到有力實施,使農村基層組織能夠健康有序運行,但依然存在許多不完善和缺陷。這些年對于村級會計委托代理模式的研究多集中于該模式實施的意義、做法以及存在的問題,但對于影響農村選擇該種模式的因素分析依然很少。本文分為五部分：第一部分主要介紹了選題背景、研究目的與意義以及文獻綜述；第二部分主要界定了村級會計委托代理的相關理論,為本文的寫作奠定理論基礎；第三部分分析了湖南省農村會計管理主要模式以及現狀,具體闡述了三種村級會計管理模式的內涵,分析了村級財務管理的具體現狀；第四部分以湖南省村級會計委托代理模式的調查數據為基礎,采用描述性統計和因子分析法分析了影響村級會計委托代理模式選擇的因素,然后采用有序回歸的方法構建模型,檢驗了該代理模式的選擇與關鍵變量間的關系,結果表明,農村財務的基礎制度建設、管理方式和會計人員的業(yè)務素質和鄉(xiāng)鎮(zhèn)的重視度對村級會計委托代理模式的選擇起到關鍵作用,為進一步落實與推廣村級會計委托代理模式,完善委托代理模式的各項措施指明了方向。第五部分是提出落實與完善湖南省村級會計委托代理模式的對策,具體的策略有：(1)健全各種管理體制,完善各項會計制度；(2)加強會計人員綜合素質和培養(yǎng)力度；(3)提高認識,加強領導,加大宣傳力度；(4)提高財務公開質量和創(chuàng)新公開方式；(5)增強民主監(jiān)督力度和加大審計力度。
[Abstract]:For a long time, the rural financial problems have always been the focus of attention of the farmers, and the main source of various contradictions in rural economic construction and development, which seriously hindered the process of the construction of new socialist countryside in China. The healthy development of rural economy and the normal and good operation of rural grass-roots organizations need a set of scientific and sound rural financial management system. In order to protect the vital interests of the broad masses of peasants, China has successively explored the "village financial management mode", "village financial appointment mode", "village financial escrow mode" and so on. But still can not effectively solve our country's long-existing rural financial problems. The problem of rural financial management is still the bottleneck restricting the development of rural economy in our country. There are many loopholes in system construction, personnel quality, equipment allocation and so on, which have been difficult to solve for a long time and have seriously hindered the process of new rural construction. Seriously affected the relationship between the cadres and the masses and the harmonious and stable rural society. In this context, the principal-agent model of village accounting emerged as the times require, through many years of exploration and practice, has been promoted by the Ministry of Finance. The implementation of this model has achieved good results in practice, made the rural financial management work standardized and institutionalized, and ensured the implementation of various policies for the construction of new rural areas at the grass-roots level. Rural grassroots organizations can run in a healthy and orderly manner, but there are still many imperfections and defects. In recent years, the research on the principal-agent model of village accounting is mostly focused on the significance, practice and existing problems of the model, but the analysis of the factors affecting the rural choice of this model is still rare. This paper is divided into five parts: the first part mainly introduces the background of the topic, the purpose and significance of the research and literature review; the second part mainly defines the related theories of village accounting principal-agent, which lays a theoretical foundation for the writing of this paper. The third part analyzes the main mode and present situation of the rural accounting management in Hunan Province, elaborates the connotation of the three kinds of rural accounting management modes, and analyzes the specific status quo of the village level financial management. The fourth part is based on the investigation data of village accounting principal-agent model in Hunan Province, and analyzes the factors that affect the choice of village accounting principal-agent model by descriptive statistics and factor analysis, and then uses the method of orderly regression to construct the model. The relationship between the choice of agency mode and the key variables is tested. The results show that the rural financial infrastructure system construction, The mode of management, the professional quality of accountants and the importance of township play a key role in the selection of the principal-agent mode of village accounting, in order to further implement and popularize the principal-agent mode of village accounting. The measures to perfect the principal-agent model indicate the direction. The fifth part is to put forward the countermeasures to implement and perfect the principal-agent mode of village accounting in Hunan Province. The specific strategies are: 1) to perfect various management systems, 2) to strengthen the comprehensive quality of accountants and to raise their awareness. Strengthening leadership, strengthening propaganda and improving the quality of financial disclosure and innovating the way of disclosure. (5) strengthening democratic supervision and strengthening auditing.
【學位授予單位】：中南林業(yè)科技大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F302.6

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