本文關(guān)鍵詞：湖南沅江四季紅鎮(zhèn)村級(jí)財(cái)務(wù)管理制度研究　出處：《中南林業(yè)科技大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：村級(jí)財(cái)務(wù)管理制度是農(nóng)村經(jīng)濟(jì)發(fā)展的重點(diǎn)和難點(diǎn)。隨著社會(huì)的進(jìn)步,村級(jí)財(cái)務(wù)管理制度在經(jīng)濟(jì)發(fā)展的進(jìn)程中占據(jù)著越來(lái)越重要的位置。如今,構(gòu)建社會(huì)主義和諧社會(huì)、建設(shè)社會(huì)主義新農(nóng)村等一系列政策的出臺(tái),又為村級(jí)財(cái)務(wù)管理制度提出了新的發(fā)展目標(biāo)和要求。 湖南省是我國(guó)的農(nóng)業(yè)大省,為了更好地適應(yīng)生產(chǎn)力發(fā)展的要求,也為了響應(yīng)構(gòu)建社會(huì)主義新農(nóng)村的號(hào)召,政府提出了要大力加強(qiáng)村級(jí)財(cái)務(wù)管理制度的完善。湖南沅江四季紅鎮(zhèn)作為一個(gè)移民鎮(zhèn),其在村級(jí)財(cái)務(wù)管理制度方面的有力舉措在很大程度上關(guān)系著該鎮(zhèn)的健康發(fā)展。加強(qiáng)村級(jí)財(cái)務(wù)管理制度研究有利于四季紅鎮(zhèn)的生產(chǎn)發(fā)展,有利于提高農(nóng)民整體生活水平,有利于促進(jìn)鄉(xiāng)風(fēng)文明,有利于農(nóng)村的管理民主,有利于實(shí)現(xiàn)共同富裕。總之,加強(qiáng)湖南沅江四季紅鎮(zhèn)村級(jí)財(cái)務(wù)管理制度的研究對(duì)新農(nóng)村建設(shè)具有一定的理論意義和現(xiàn)實(shí)意義。 本文采用了文獻(xiàn)研究法、調(diào)查法、經(jīng)驗(yàn)總結(jié)法對(duì)四季紅鎮(zhèn)村級(jí)財(cái)務(wù)管理制度進(jìn)行了分析整理,簡(jiǎn)述村級(jí)財(cái)務(wù)管理制度的歷史發(fā)展沿革,分別闡述了農(nóng)業(yè)合作化、人民公社化、家庭聯(lián)產(chǎn)承包責(zé)任制、農(nóng)村稅費(fèi)改革四個(gè)時(shí)期的村級(jí)財(cái)務(wù)管理狀況。 文章以制度創(chuàng)新合法性理論、交易費(fèi)用理論、委托代理理論、產(chǎn)權(quán)理論和制度變遷理論為依據(jù),通過(guò)分析湖南沅江四季紅鎮(zhèn)村級(jí)財(cái)務(wù)管理制度的現(xiàn)狀,發(fā)現(xiàn)了一些問(wèn)題。首先是財(cái)務(wù)監(jiān)督制度方面,存在民主理財(cái)流于形式,財(cái)務(wù)公開(kāi)不到位,農(nóng)村財(cái)務(wù)審計(jì)制度缺失等問(wèn)題；然后是會(huì)計(jì)核算制度方面的問(wèn)題,如：票據(jù)管理制度不完善,村級(jí)債權(quán)債務(wù)問(wèn)題難以化解等；接著是會(huì)計(jì)電算化制度存在弊端,如：賬務(wù)處理制度落實(shí)不到位,財(cái)會(huì)人員素質(zhì)不高,檔案管理制度不健全等；最后是農(nóng)村集體資產(chǎn)管理制度的問(wèn)題,產(chǎn)權(quán)權(quán)屬問(wèn)題嚴(yán)重,產(chǎn)權(quán)不明晰,招投標(biāo)項(xiàng)目管理制度執(zhí)行不嚴(yán)格等。并闡述了這四種制度之間的關(guān)系,其中,財(cái)務(wù)監(jiān)督制度位于整個(gè)村級(jí)財(cái)務(wù)管理制度的高層,會(huì)計(jì)核算制度是整個(gè)村級(jí)財(cái)務(wù)管理制度的基礎(chǔ)環(huán)節(jié),農(nóng)村會(huì)計(jì)電算化管理制度是會(huì)計(jì)核算制度中一個(gè)新型的分支,農(nóng)村集體資產(chǎn)管理制度屬于會(huì)計(jì)核算制度。這些制度相輔相成,相互聯(lián)系,形成一個(gè)整體。 根據(jù)以上分析,該研究對(duì)四季紅鎮(zhèn)村級(jí)財(cái)務(wù)管理制度做了系統(tǒng)的完善,健全了民主理財(cái)制度、財(cái)務(wù)公開(kāi)制度、農(nóng)村財(cái)務(wù)審計(jì)制度、農(nóng)村集體資產(chǎn)產(chǎn)權(quán)制度、招投標(biāo)管理制度等,旨在更加完善四季紅鎮(zhèn)的村級(jí)財(cái)務(wù)管理制度,加快四季紅鎮(zhèn)經(jīng)濟(jì)的發(fā)展。同時(shí),也在一定程度上為湖南省的鄉(xiāng)鎮(zhèn)村級(jí)財(cái)務(wù)管理制度提供了借鑒,從而真正地實(shí)現(xiàn)構(gòu)建社會(huì)主義新農(nóng)村和社會(huì)主義和諧社會(huì)的愿景。
[Abstract]:Village-level financial management system is the focus and difficulty of rural economic development. With the progress of society, village-level financial management system occupies a more and more important position in the process of economic development. The establishment of a series of policies such as building a harmonious socialist society and building a new socialist countryside puts forward new development goals and requirements for the financial management system at the village level. Hunan Province is a big agricultural province in China, in order to better meet the requirements of the development of productive forces, but also in response to the call to build a new socialist countryside. The government proposed to strengthen the perfection of village-level financial management system. Hunan Yuanjiang Sijihong Town as an immigrant town. Its strong measures in the village financial management system to a large extent related to the healthy development of the town. Strengthening the village financial management system research is conducive to the production and development of Sijihong Town. It is beneficial to improve the farmers' overall living standard, to promote the rural culture civilization, to help the management democracy in the countryside, and to realize common prosperity. It is of theoretical and practical significance to strengthen the financial management system in Sijihong Town, Yuanjiang, Hunan Province. This article adopts the literature research method, the investigation method, the experience summary method to the Sijihong town village level financial management system has carried on the analysis and arrangement, has outlined the village level financial management system historical development history. The paper expounds the situation of village financial management in the four periods of agricultural cooperation, people's commune, household contract responsibility system and rural tax and fee reform. Based on the legitimacy theory of institutional innovation, transaction cost theory, principal-agent theory, property rights theory and institutional change theory, this paper analyzes the current situation of the financial management system in Sijihong Town, Yuanjiang, Hunan Province. Some problems have been found. Firstly, there are some problems in the financial supervision system, such as democratic financial management is a mere formality, financial disclosure is not in place, and the rural financial audit system is missing. Then there are some problems in accounting system, such as: the system of bill management is not perfect, the problem of village creditor's rights and debts is difficult to resolve, etc. Then there are drawbacks in the computerized accounting system, such as: the implementation of the accounting system is not in place, the quality of accounting personnel is not high, the file management system is not perfect; Finally is the rural collective asset management system, the ownership of property rights is serious, property rights are not clear, bidding project management system implementation is not strict, and elaborated the relationship between the four systems, among them. The financial supervision system is located at the top of the whole village financial management system, and the accounting system is the basic link of the whole village financial management system. The rural computerized accounting management system is a new branch of the accounting accounting system, and the rural collective asset management system belongs to the accounting accounting system. According to the above analysis, the study of Sijihong village financial management system to make a systematic improvement, improve the democratic financial management system, financial disclosure system, rural financial audit system, rural collective property rights system. Bidding management system is aimed at improving Sijihong township's village-level financial management system and speeding up the development of Sijihong town's economy. To a certain extent, it provides a reference for the financial management system of villages and towns in Hunan Province, so as to truly realize the vision of building a new socialist countryside and a harmonious socialist society.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F302.6

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前3條

1 孔有利;農(nóng)村城鎮(zhèn)化進(jìn)程中農(nóng)村集體經(jīng)濟(jì)組織產(chǎn)權(quán)制度變遷[D];南京農(nóng)業(yè)大學(xué);2004年

2 朱新武;新疆財(cái)政農(nóng)業(yè)投入管理模式研究[D];新疆農(nóng)業(yè)大學(xué);2007年

3 崔國(guó)平;農(nóng)村財(cái)務(wù)會(huì)計(jì)管理模式研究[D];山東農(nóng)業(yè)大學(xué);2008年

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本文編號(hào)：1394805