發(fā)布時間：2018-06-21 08:44

  本文選題：村級 + 財務(wù)��； 參考：《揚州大學(xué)》2016年碩士論文

【摘要】：隨著農(nóng)村經(jīng)濟與社會各項公共事業(yè)的深入發(fā)展,村級財務(wù)監(jiān)管工作地位越加顯得十分重要。近年來,特別是農(nóng)村實行稅費改革后,村級部門必須按照財政部《村合作經(jīng)濟組織財務(wù)制度》的相關(guān)規(guī)定,建立健全財務(wù)管理制度,做到賬簿齊全,記賬及時,獨立核算,民主理財。惟其如此,方能真正發(fā)揮其應(yīng)有的效能。本文基于泰興市S鎮(zhèn)村級財務(wù)工作的現(xiàn)狀調(diào)研,著重分析當(dāng)前村級財務(wù)工作的監(jiān)管困境及其原因,明確新形勢下村級財務(wù)監(jiān)管的主要目標和任務(wù),通過借鑒先進地區(qū)村級財務(wù)工作監(jiān)管的實踐經(jīng)驗,以加強村級財務(wù)監(jiān)管人員隊伍建設(shè),使村級財務(wù)監(jiān)管逐步走向制度化、規(guī)范化道路；通過完善與創(chuàng)新村級財務(wù)工作的監(jiān)督體系,建立責(zé)任追究機制,規(guī)范財務(wù)工作,保障村集體經(jīng)濟組織及其成員的合法權(quán)益。全文內(nèi)容分五章依次展開：首先,依據(jù)論文既定的一般規(guī)范,簡要說明本研究的背景、目的和意義,在詳盡閱讀國內(nèi)外相關(guān)文獻的基礎(chǔ)上,通過總結(jié)和歸納國內(nèi)外村級財務(wù)工作的不同模式,找出個中的共性所在。然后借助相關(guān)理論與村級財務(wù)監(jiān)管工作的關(guān)系,以確立本文的研究基礎(chǔ)和所采用的主要方法,以及相關(guān)的研究重點。接著,作者利用工作之便,進行較為細致的調(diào)研分析,選取了S鎮(zhèn)真實發(fā)生過的具有一定代表性的案例,剖析其在各個環(huán)節(jié)上的監(jiān)管漏洞,進而找出現(xiàn)行管理模式下村級財務(wù)工作中存在的諸多監(jiān)管問題；再結(jié)合問卷調(diào)查,以及走訪相關(guān)群眾和專業(yè)人員,對S鎮(zhèn)村級財務(wù)監(jiān)管工作的實際狀況進行摸底排查。最后,對調(diào)查統(tǒng)計數(shù)據(jù)進行量化分析,找出當(dāng)前S鎮(zhèn)村級財務(wù)監(jiān)管面臨的突出問題,諸如村級財務(wù)監(jiān)管內(nèi)容不夠全面,村級財務(wù)監(jiān)管流于形式,村級財務(wù)監(jiān)管人員力量薄弱,村級財務(wù)績效監(jiān)管嚴重缺失等,其根本原因在于村級財務(wù)監(jiān)管機制存在漏洞,村級財務(wù)監(jiān)管體系不夠健全,監(jiān)管人員思想認識存在誤區(qū),村級財務(wù)責(zé)任追究不夠到位。針對上述問題和原因,本文認為,建立健全村級財務(wù)監(jiān)管機制,完善與創(chuàng)新村級財務(wù)工作的監(jiān)管體系,加強村級財務(wù)監(jiān)管人員隊伍建設(shè),強化責(zé)任追究機制,將不失為合理而有效的對策。
[Abstract]:With the development of rural economy and social utilities, the status of village financial supervision becomes more and more important. In recent years, especially after the reform of taxes and fees in rural areas, village-level departments must establish and improve the financial management system in accordance with the relevant provisions of the Ministry of Finance, "Financial system of Village Cooperative Economic organizations," so as to complete the books of accounts, keep accounts in a timely manner, and make independent accounting. Democratic financial management. Only in this way, can it really play its due effect. Based on the investigation and investigation of the present situation of village financial work in S town of Taixing City, this paper focuses on analyzing the difficulties and causes of the supervision of village financial work at present, and clarifies the main objectives and tasks of village financial supervision under the new situation. Through drawing lessons from the practical experience of village financial supervision in advanced areas, we can strengthen the construction of village financial supervision personnel, and make the village financial supervision move towards institutionalization and standardization. By perfecting and innovating the supervision system of the village financial work, establishing the responsibility investigation mechanism, standardizing the financial work, guaranteeing the lawful rights and interests of the village collective economic organization and its members. The full text is divided into five chapters in turn: first, according to the established general norms of the paper, briefly explain the background, purpose and significance of this study, on the basis of a detailed reading of the relevant literature at home and abroad. Through summing up and summing up different modes of financial work at village level at home and abroad, we find out the commonness in this work. Then with the help of the relationship between the relevant theories and the financial supervision work at the village level, this paper establishes the research foundation, the main methods adopted and the relevant research emphases. Then, the author makes use of the work, carries on the more detailed investigation and analysis, selects the S town to have the certain representative case which has the real occurrence, analyzes its in each link the supervision loophole, Then find out a lot of supervision problems existing in the village financial work under the current management mode; then combine the questionnaire survey and visit the relevant masses and professionals to carry out a mapping survey on the actual situation of the village financial supervision work in S town. Finally, through the quantitative analysis of the statistical data of the investigation, we find out the outstanding problems faced by the village financial supervision in S town at present, such as the content of the village financial supervision is not comprehensive enough, the village financial supervision is a mere formality, and the village financial supervision personnel are weak. The fundamental reason is that there are loopholes in the financial supervision mechanism of village level, the financial supervision system of village level is not perfect, there are misunderstanding in the thought of supervisor, and the investigation of financial responsibility at village level is not enough. In view of the above problems and reasons, this paper holds that establishing and perfecting the financial supervision mechanism of village level, perfecting and innovating the supervision system of financial work at village level, strengthening the construction of the contingent of financial supervisors at village level, strengthening the mechanism of accountability, It will be a reasonable and effective countermeasure.
【學(xué)位授予單位】：揚州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F302.6

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