發(fā)布時間：2018-11-05 11:17

【摘要】：農(nóng)村集體資金、資產(chǎn)和資源(簡稱“三資”)是發(fā)展農(nóng)村經(jīng)濟和實現(xiàn)農(nóng)民共同富裕的重要物質基礎。當前存在許多農(nóng)村集體“三資”管理薄弱環(huán)節(jié),嚴重危害農(nóng)村基層政權穩(wěn)定和社會主義新農(nóng)村建設。因此,加強農(nóng)村集體“三資”管理,有利于穩(wěn)定和完善農(nóng)村基本經(jīng)營制度,維護集體經(jīng)濟組織和農(nóng)民群眾的合法權益;有利于盤活農(nóng)村集體存量資產(chǎn),增加農(nóng)民財產(chǎn)性收入;有利于壯大農(nóng)村集體經(jīng)濟實力,增強集體組織為農(nóng)戶服務的功能。本文采取實地調查、歸納總結等方法,對樂清市農(nóng)村集體“三資”管理進行研究,對國內外村級經(jīng)濟組織進行分析,對委托代理、內部控制、會計尋租等理論進行借鑒,對樂清市農(nóng)村“三資”管理的現(xiàn)狀進行實地調查和深入剖析,并分析因農(nóng)村“三資”管理引發(fā)信訪易發(fā)多發(fā)的原因,最終提出解決樂清市農(nóng)村“三資”管理問題的對策建議,為黨委政府決策提供有益參考。通過分析研究主要得出以下結論:1.農(nóng)村集體“三資”管理不到位是引發(fā)農(nóng)村信訪問題的主要原因之一,影響了群眾的獲得感和對黨委政府的信任感。2.樂清市農(nóng)村“三資”管理存在的問題:“三資”監(jiān)管的統(tǒng)籌能力弱化,工作體系不健全;會計隊伍不穩(wěn)定、力量配備不足、兼職較多,代理會計待遇偏低;村賬報賬員素質參差不齊,村務監(jiān)督委員會成員水平不高,信訪矛盾較為突出、農(nóng)村干部違紀違法行為時有發(fā)生等。3.提高樂清市農(nóng)村“三資”管理水平的建議:加強農(nóng)村集體“三資”監(jiān)管,健全“三資”管理各項制度,堵塞財務管理各項漏洞,加強“三資”管理隊伍建設,全面推進村務公開工作,抓好農(nóng)村涉“三資”信訪問題化解,加大監(jiān)督檢查力度,積極探索改革。
[Abstract]:Rural collective funds, assets and resources (referred to as "three capital") are the important material basis for developing rural economy and realizing farmers' common prosperity. At present, there are many weak links in the management of rural collective "three capital", which seriously endanger the stability of rural grassroots regime and the construction of new socialist countryside. Therefore, strengthening the rural collective "three capital" management is conducive to stabilizing and perfecting the rural basic management system, maintaining the legitimate rights and interests of collective economic organizations and farmers, activating the rural collective stock assets, and increasing the peasants' property income. It is beneficial to strengthen the strength of rural collective economy and strengthen the function of collective organization to serve farmers. In this paper, the rural collective "three capital" management in Yueqing City is studied by field investigation, summing up and so on, and the economic organizations at the village level at home and abroad are analyzed, and the theories of principal-agent, internal control, accounting rent-seeking and so on are used for reference. The present situation of rural "three capital" management in Yueqing City is investigated and deeply analyzed, and the reasons for the frequent letters and visits caused by the rural "three capital" management are analyzed, and the countermeasures and suggestions to solve the problem of rural "three capital" management in Yueqing City are put forward. To provide a useful reference for party committee government decision-making. The main conclusions are as follows: 1. The lack of rural collective "three capital" management is one of the main reasons for the problem of rural petition, which affects the people's sense of acquisition and trust in the party committee and government. 2. The problems of rural "three capital" management in Yueqing City are as follows: the overall ability of supervision of "three capital" is weakened, the working system is not perfect, the accounting team is unstable, the strength is insufficient, the part-time jobs are more and the agent accounting treatment is on the low side; The quality of the village account reporting staff is uneven, the level of members of the village affairs supervision committee is not high, the contradiction between letters and visits is more prominent, and the violation of discipline and illegal behavior of rural cadres has occurred from time to time. 3. Suggestions for improving the management level of "three capital" in rural areas of Yueqing: strengthening the supervision of "three capital" in rural collectives, perfecting the management system of "three capital", plugging up the loopholes of financial management, strengthening the construction of "three capital" management team, We will comprehensively promote the work of making village affairs public, resolve the problem of "three capital" letters and visits in rural areas, intensify supervision and inspection, and actively explore reform.
【學位授予單位】：江西農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F321.32

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本文編號：2311891