發(fā)布時(shí)間：2018-04-04 20:55

  本文選題：財(cái)務(wù)管理環(huán)境　切入點(diǎn)：農(nóng)村財(cái)務(wù)管理　出處：《湖南農(nóng)業(yè)大學(xué)》2014年碩士論文

【摘要】：財(cái)務(wù)管理工作是在一定環(huán)境條件下進(jìn)行的實(shí)踐活動(dòng)。在市場(chǎng)經(jīng)濟(jì)條件下,財(cái)務(wù)管理環(huán)境具有構(gòu)成復(fù)雜、變化快速等特點(diǎn),對(duì)財(cái)務(wù)管理工作有重大影響。同時(shí),財(cái)務(wù)管理環(huán)境的改變必然會(huì)影響到財(cái)務(wù)管理的觀念、財(cái)務(wù)管理理論與實(shí)務(wù)也發(fā)生相應(yīng)的改變。我國(guó)的農(nóng)村財(cái)務(wù)管理工作也不例外,在實(shí)際管理活動(dòng)中也會(huì)受到農(nóng)村財(cái)務(wù)管理環(huán)境的影響。因此,要加強(qiáng)對(duì)農(nóng)村財(cái)務(wù)管理,就必須注重對(duì)農(nóng)村的財(cái)務(wù)管理環(huán)境的研究。目前,由于一些客觀實(shí)際情況的存在,在大多數(shù)農(nóng)村的財(cái)務(wù)管理方面,仍然存在著財(cái)務(wù)公開(kāi)質(zhì)量不高、農(nóng)村集體資產(chǎn)管理混亂、部分村干部法律意識(shí)淡薄、監(jiān)管力度不夠等一系列問(wèn)題,已經(jīng)嚴(yán)重制約和阻礙了農(nóng)村經(jīng)濟(jì)的發(fā)展,成為了農(nóng)村經(jīng)濟(jì)發(fā)展的瓶頸,嚴(yán)重影響了黨的發(fā)展、干部和群眾和農(nóng)村各項(xiàng)事業(yè)的發(fā)展,造成了一些農(nóng)村社會(huì)的不穩(wěn)定因素。從管理環(huán)境的角度,通過(guò)對(duì)農(nóng)村財(cái)務(wù)管理環(huán)境及財(cái)務(wù)管理活動(dòng)進(jìn)行系統(tǒng)、深入的研究,正確認(rèn)識(shí)農(nóng)村財(cái)務(wù)管理發(fā)展的歷史規(guī)律和發(fā)展趨勢(shì),準(zhǔn)確把握農(nóng)村財(cái)務(wù)管理實(shí)踐活動(dòng)的環(huán)境特征,正確認(rèn)識(shí)影響財(cái)務(wù)管理的各種因素,不斷增強(qiáng)農(nóng)村財(cái)務(wù)管理工作的適應(yīng)性。這是做好農(nóng)村財(cái)務(wù)管理工作的基礎(chǔ)。同時(shí),強(qiáng)化對(duì)農(nóng)村財(cái)務(wù)管理的教育、監(jiān)督和控制,從財(cái)務(wù)審計(jì)、監(jiān)督、提高農(nóng)村財(cái)務(wù)管理人員的素質(zhì)等方面進(jìn)一步規(guī)范農(nóng)村財(cái)務(wù)管理工作,進(jìn)一步促進(jìn)農(nóng)村經(jīng)濟(jì)發(fā)展,營(yíng)造農(nóng)村良好財(cái)務(wù)管理環(huán)境是一個(gè)值得研究的重大課題。本文將對(duì)國(guó)內(nèi)外關(guān)于農(nóng)村財(cái)務(wù)管理及財(cái)務(wù)環(huán)境的研究進(jìn)行綜述,主要對(duì)湖南農(nóng)村財(cái)務(wù)管理環(huán)境及管理活動(dòng)中的實(shí)際問(wèn)題展開(kāi)研究,通過(guò)分析湖南農(nóng)村經(jīng)濟(jì)現(xiàn)狀、農(nóng)村財(cái)務(wù)管理存在問(wèn)題以及原因,并提出各種應(yīng)對(duì)措施以及所帶來(lái)的啟示的有關(guān)。主要內(nèi)容圍繞著財(cái)務(wù)管理、財(cái)務(wù)管理環(huán)境與財(cái)務(wù)管理信息匯方面逐漸展開(kāi),得出以下結(jié)論：①財(cái)務(wù)管理環(huán)境是不斷發(fā)展變化的,隨著時(shí)代的變遷,在復(fù)雜動(dòng)態(tài)的的環(huán)境下,財(cái)務(wù)管理環(huán)境也要適時(shí)前進(jìn)發(fā)展；②在財(cái)務(wù)管理環(huán)境的變化發(fā)展中,也會(huì)存在一些缺陷,因此財(cái)務(wù)管理環(huán)境對(duì)財(cái)務(wù)管理的影響存在好與壞之分,在實(shí)際運(yùn)用中,使用主體要能正確的優(yōu)化環(huán)境。③農(nóng)村財(cái)務(wù)要隨著財(cái)務(wù)管理環(huán)境的發(fā)展,獲取對(duì)國(guó)家和農(nóng)村財(cái)務(wù)環(huán)境有用的財(cái)務(wù)管理信息,實(shí)現(xiàn)農(nóng)村財(cái)務(wù)環(huán)境價(jià)值最大化。
[Abstract]:Financial management is a practical activity under certain environmental conditions.Under the condition of market economy, the financial management environment has the characteristics of complex composition and rapid change, which has great influence on the financial management work.At the same time, the change of financial management environment will inevitably affect the concept of financial management, and the theory and practice of financial management will change accordingly.China's rural financial management is no exception, in the actual management activities will also be affected by the rural financial management environment.Therefore, to strengthen the rural financial management, we must pay attention to the study of rural financial management environment.At present, due to the existence of some objective and practical conditions, in most rural financial management, the quality of financial disclosure is not high, the rural collective asset management is chaotic, and some village cadres have weak legal consciousness.A series of problems, such as insufficient supervision, have seriously restricted and hindered the development of the rural economy, become the bottleneck of the rural economic development, and have seriously affected the development of the Party, the cadres and the masses, and the development of various undertakings in rural areas.Has caused some rural social instability factor.From the point of view of management environment, through the systematic study of rural financial management environment and financial management activities, we can correctly understand the historical law and development trend of rural financial management development.It is necessary to grasp the environmental characteristics of rural financial management activities accurately, to correctly understand the various factors that affect financial management, and to continuously enhance the adaptability of rural financial management.This is the basis for doing a good job in rural financial management.At the same time, we should strengthen the education, supervision and control of rural financial management, further standardize the work of rural financial management in terms of financial audit, supervision, and improvement of the quality of rural financial management personnel, and further promote the development of the rural economy.Building a good financial management environment in rural areas is an important subject worth studying.This paper summarizes the research on rural financial management and financial environment at home and abroad, mainly on the actual problems in Hunan rural financial management environment and management activities, and analyzes the present situation of Hunan rural economy.The problems and causes of rural financial management are put forward.The main content revolves around the financial management, the financial management environment and the financial management information collection aspect unfolds gradually, draws the following conclusion: the financial management environment is constantly developing and changing, with the change of the times, under the complex dynamic environment,The financial management environment also needs to advance and develop in good time. There will also be some defects in the change and development of the financial management environment. Therefore, the influence of the financial management environment on the financial management can be divided into good and bad, and it can be used in practice.The main body should be able to optimize the environment correctly. 3. With the development of the financial management environment, the main body should obtain the useful financial management information for the country and the rural financial environment, and realize the maximum value of the rural financial environment.
【學(xué)位授予單位】：湖南農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F302.6

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