發(fā)布時間：2018-04-03 13:57

  本文選題：農(nóng)村財務(wù)管理模式　切入點：村賬村管　出處：《吉林大學(xué)》2014年碩士論文

【摘要】：近年來，雖然我國經(jīng)濟實力得到明顯增強，加快了農(nóng)村集體經(jīng)濟的發(fā)展，但是，正是由于經(jīng)濟的過快發(fā)展，很多配套的制度和管理沒有跟上經(jīng)濟的發(fā)展，還存在很多缺陷和漏洞，使得我國村級財務(wù)管理還存在很多問題需要解決，如：會計基礎(chǔ)不夠牢固；賬目凌亂沒有條理；部分干部存在違反法規(guī)和紀律、甚至犯罪的行為；各項制度還需要繼續(xù)完善；還存在專制、獨裁行為，管理不夠民主；財務(wù)人員素質(zhì)還需要進一步提升等。這些問題與廣大農(nóng)民群眾的切身利益有關(guān)系，是在推進新農(nóng)村建設(shè)進程中，在財務(wù)管理工作上的難點和焦點，它關(guān)系到黨員干部與群眾關(guān)系是否融洽，同時也對能否順利開展農(nóng)村日常管理工作產(chǎn)生影響。農(nóng)村集體經(jīng)濟的財務(wù)管理一旦做不好，會成為引發(fā)村干部違法違紀行為，激發(fā)干部與群眾之間矛盾，村民群眾上訪，影響農(nóng)村社會大局穩(wěn)定，制約農(nóng)村集體經(jīng)濟健康發(fā)展的主要因素。 隨著社會的不斷發(fā)展變化，很多新情況、新問題不斷涌現(xiàn)，這就要求我們在建設(shè)新農(nóng)村過程中，，管理財務(wù)要有創(chuàng)新思維，無論是從管理方法還是管理的制度約束上，都要找到相適應(yīng)的辦法和措施，使其與時俱進，適應(yīng)當(dāng)前的農(nóng)村經(jīng)濟發(fā)展狀況。全國各地通過開展農(nóng)村“三資”清理工作，清理整頓了農(nóng)村集體的資產(chǎn)、資源和資金，摸清村集體的“三資”狀況，定期進行村務(wù)欄公開和網(wǎng)上公開，加大了群眾對農(nóng)村集體經(jīng)濟監(jiān)督的力度，并在此基礎(chǔ)上全面推行了財務(wù)“會計委派制”、“村賬鎮(zhèn)代管制”“中介機構(gòu)代理制”等財務(wù)管理模式，這些模式使農(nóng)村資金的使用管理得到規(guī)范，無論是資金的審批權(quán)限與使用的資金范圍都有鎮(zhèn)或者第三方進行監(jiān)督，解決了農(nóng)村財務(wù)管理混亂無秩序的問題，促進了農(nóng)村財務(wù)管理工作的制度化、規(guī)范化和高效化建設(shè)。在不斷完善農(nóng)村財務(wù)管理的同時，積累了從源頭上治理腐敗的經(jīng)驗，推進了黨風(fēng)廉政建設(shè)和基層民主建設(shè)，維護了農(nóng)村集體和村民的利益，也改善了黨員干部與群眾的關(guān)系，保持了農(nóng)村社會的和諧與穩(wěn)定。 雖然我國著重加強對農(nóng)村集體經(jīng)濟財務(wù)的管理，在這方面出臺了一系列的法律、法規(guī)及政策制度，取得了一定的成效。但是，由于農(nóng)村財務(wù)涉及的范圍比較廣，情況還很復(fù)雜，存在很多問題值得我們認真研究和解決。 本文以農(nóng)村財務(wù)管理為研究對象，對廣東省廣州市南沙區(qū)黃閣鎮(zhèn)農(nóng)村財務(wù)管理工作進行案例調(diào)研，結(jié)合實例理順農(nóng)村財務(wù)管理的模式、管理現(xiàn)狀、存在問題及相應(yīng)對策，從微觀層面上分析農(nóng)村財務(wù)管理工作的開展情況，找出現(xiàn)階段廣大村民關(guān)心的農(nóng)村財務(wù)管理工作中出現(xiàn)的問題，通過綜合性的整理與分析，找出適合廣州市的財務(wù)管理模式，進一步提出行之有效的對策，來解決廣州市農(nóng)村財務(wù)管理問題，具有較強的實際意義。
[Abstract]:In recent years, although the economic strength of our country has been significantly strengthened and the development of the rural collective economy has been accelerated, it is precisely because of the rapid development of the economy that many supporting systems and management have not kept up with the economic development.There are still many defects and loopholes, which make the village financial management of our country still have a lot of problems to solve, such as: the accounting foundation is not strong enough, the accounts are disorderly, some cadres have the behavior of violating the laws and regulations and discipline, even committing crimes;The institutions still need to be improved; there are despotism, dictatorship and undemocratic management; and the quality of financial personnel needs to be further improved.These problems are related to the vital interests of the broad masses of peasants, are the difficulties and focal points in the financial management work in the process of promoting the construction of the new countryside, and are related to the rapport between party members and cadres and the masses.At the same time, the smooth development of rural daily management has an impact.If the financial management of the rural collective economy is not done well, it will become an act of violating the law and discipline of the village cadres, arousing contradictions between the cadres and the masses, appealing to the villagers and affecting the stability of the overall situation of the rural society.The main factors restricting the healthy development of rural collective economy.With the continuous development and change of society, many new situations and new problems emerge, which requires us to have innovative thinking in the process of building a new countryside, whether from the management method or the management system constraints.We should find appropriate methods and measures to keep pace with the times and adapt to the current situation of rural economic development.Through carrying out the "three capital" clean-up work in rural areas, all parts of the country have cleaned up and rectified the assets, resources and funds of rural collectives, found out the "three capital" situation of village collectives, and regularly made village affairs and columns public and online public.On the basis of strengthening the supervision of rural collective economy by the masses, the financial management models, such as "accountant appointment system", "village account agency control" and "intermediary agency system", have been implemented in an all-round way.These models have standardized the use and management of rural funds. Both the approval authority of funds and the scope of the funds used have been supervised by towns or third parties, which has solved the problem of chaos and disorder in rural financial management.To promote the institutionalization, standardization and high efficiency of rural financial management.While constantly improving rural financial management, we have accumulated experience in tackling corruption at the source, advanced the building of a clean and honest party and grass-roots democracy, safeguarded the interests of rural collectives and villagers, and improved the relations between party members and cadres and the masses.Maintain the harmony and stability of the rural society.Although our country emphasizes on strengthening the management of rural collective economy and finance, it has issued a series of laws, regulations and policy systems in this respect, and has achieved certain results.However, due to the wide range of rural finance, the situation is still very complex, there are many problems worthy of our careful study and solution.This article takes the rural financial management as the research object, carries on the case investigation to the rural financial management work of Huangge Town, Nansha District, Guangzhou City, Guangdong Province, and straightens out the rural financial management mode, the management present situation, the existing problems and the corresponding countermeasures.This paper analyzes the development of the rural financial management from the micro level, finds out the problems in the rural financial management which the villagers are concerned about in the emergence stage, and finds out the suitable financial management mode for Guangzhou through comprehensive arrangement and analysis.It is of great practical significance to put forward effective countermeasures to solve the problem of rural financial management in Guangzhou.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F302.6

【參考文獻】

相關(guān)期刊論文 前10條

1 龔家強;;當(dāng)前農(nóng)村財務(wù)管理中存在問題的原因及對策[J];現(xiàn)代農(nóng)業(yè)科技;2007年04期

2 游華國;朱有前;;強化村級財務(wù)管理的建議[J];財會通訊(綜合版);2007年11期

3 袁銳;;農(nóng)村財務(wù)管理問題、原因及對策[J];財會通訊;2010年25期

4 何天云;習(xí)鋒;;農(nóng)村會計代理記賬服務(wù)工作探討[J];財會通訊;2010年25期

5 陳佳佳;;代理記賬行業(yè)現(xiàn)狀思考[J];財會通訊;2010年25期

6 陳湘麗;;會計監(jiān)督現(xiàn)狀及其改進[J];財會通訊;2010年25期

7 蔣國經(jīng);當(dāng)前農(nóng)村村級財務(wù)管理中的問題及對策[J];湖南財政與會計;2000年10期

8 趙筠;;關(guān)于農(nóng)村財務(wù)管理存在的問題及對策研究[J];經(jīng)濟師;2009年01期

9 周長峰;;當(dāng)前村級財務(wù)管理中存在的問題、成因及對策[J];科技信息(科學(xué)教研);2008年22期

10 王秀琴;當(dāng)前農(nóng)村會計管理的對策思考[J];農(nóng)村財務(wù)會計;2005年04期

本文編號：1705488