M市A乡镇村级“三资”管理与利用的研究
发布时间：2018-07-27 16:12
【摘要】：现如今农村的经济迅速发展,中国农民的收入越来越高,生活水平也随之上升,这都归功于改革开放的实施。虽然经济取得相当大的成就,但是不容忽视的是,很多问题隐藏在村级集体资金、资产、资源的管理和利用过程当中,这些问题对农村经济发展产生了消极影响。目前,在我国部分村集体经济组织在保证了村资金使用权、收益权和所有权均不发生改变的基础上,实行委托代理服务制,依靠乡镇一级的农经部门代管村级“三资”。委托代理服务制在一定程度上严格把控和监督了村级“三资”管理和利用的相关流程,保障了广大村民知情权和参与权,提高了村级“三资”利用效率。但是委托代理服务制仍然存在制度建设不够完善,执行力度较弱,更重视资金管理,而忽视了资产管理与资源开发等问题。本文以M市A乡镇作为研究村级“三资”管理和利用的对象,分析得出M市A乡镇村级“三资”利用方面存在着资产结构单一,资源利用率低,债权清收难,债务负担重等四个问题。管理方面存在财务管理制度执行不规范,财务管理流程设计有缺陷,“三资”票据档案管理不完善,村级“三资”清理整改不到位,村级财会人员业务水平低,村务公开与监督流于形式等六个问题。根据原因和表现出来的问题提出相应的对策,在加强利用方面可以从以下三个方面入手:理清底账,清收债权;股份量化,合理开发;严格制度,控制债务。在规范管理方面要在规范管理方面要加强队伍建设;优化委托代理制度;健全村级“三资”管理制度;落实监督体制机制。并设计实际工作中适用的流程从源头上规范各项村级“三资”管理流程。本文希望通过研究能为M市A乡镇村级“三资”管理和利用提供指导和帮助,规范村级“三资”管理,提高资源利用率,促进农村集体经济发展。同时,也希望该研究思路和改进策略对其它乡镇的村级“三资”管理和利用,能起到一定的参考作用。
[Abstract]:Nowadays, with the rapid development of rural economy, the income of Chinese farmers is getting higher and higher, and the standard of living is also rising, thanks to the implementation of reform and opening up. Although the economy has made great achievements, it can not be ignored that many problems are hidden in the process of management and utilization of village collective funds, assets and resources, which have a negative impact on the development of rural economy. At present, on the basis of guaranteeing the right to use, the right to profit and the ownership of the village funds, some village collective economic organizations in our country have implemented the system of principal-agent service, relying on the agricultural and economic departments at the township level to manage the "three capital" at the village level. To a certain extent, the principal-agent service system strictly controls and supervises the management and utilization of the "three capital" in the village level, ensures the villagers' right to know and participate, and improves the utilization efficiency of the "three capital" at the village level. However, there are still some problems in the system of principal-agent service, such as imperfect system construction, weak execution, more attention to fund management, and neglect of asset management and resource development. This paper takes A town of M city as the object of studying the management and utilization of "three capital" at village level. It is concluded that there is a single asset structure, low utilization rate of resources and difficulty in collecting claims in M city A town. The debt burden is heavy and so on. In the aspect of management, the financial management system is not standardized, the design of the financial management flow is defective, the management of the "three capital" bill files is not perfect, the clean-up and rectification of the village "three capital" is not in place, and the business level of the finance and accounting personnel at the village level is low. There are six problems such as the opening of village affairs and supervision. According to the causes and problems, this paper puts forward the corresponding countermeasures, in the aspect of strengthening utilization, we can start from the following three aspects: clearing the bottom account, clearing up the creditor's rights, quantifying the shares, developing reasonably, strictly regulating the system and controlling the debt. In regulating the management, we should strengthen the team construction, optimize the principal-agent system, perfect the "three capital" management system at the village level, and implement the supervision system mechanism. And design the practical work of the process from the source to standardize the village-level "three capital" management process. This paper hopes to provide guidance and help for the management and utilization of "three capital" at the village level, standardize the "three capital" management at the village level, improve the utilization rate of resources and promote the development of rural collective economy. At the same time, it is hoped that the research ideas and improving strategies can play a certain reference role in the management and utilization of the "three capital" in other villages and towns.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6
本文编号：2148378
[Abstract]:Nowadays, with the rapid development of rural economy, the income of Chinese farmers is getting higher and higher, and the standard of living is also rising, thanks to the implementation of reform and opening up. Although the economy has made great achievements, it can not be ignored that many problems are hidden in the process of management and utilization of village collective funds, assets and resources, which have a negative impact on the development of rural economy. At present, on the basis of guaranteeing the right to use, the right to profit and the ownership of the village funds, some village collective economic organizations in our country have implemented the system of principal-agent service, relying on the agricultural and economic departments at the township level to manage the "three capital" at the village level. To a certain extent, the principal-agent service system strictly controls and supervises the management and utilization of the "three capital" in the village level, ensures the villagers' right to know and participate, and improves the utilization efficiency of the "three capital" at the village level. However, there are still some problems in the system of principal-agent service, such as imperfect system construction, weak execution, more attention to fund management, and neglect of asset management and resource development. This paper takes A town of M city as the object of studying the management and utilization of "three capital" at village level. It is concluded that there is a single asset structure, low utilization rate of resources and difficulty in collecting claims in M city A town. The debt burden is heavy and so on. In the aspect of management, the financial management system is not standardized, the design of the financial management flow is defective, the management of the "three capital" bill files is not perfect, the clean-up and rectification of the village "three capital" is not in place, and the business level of the finance and accounting personnel at the village level is low. There are six problems such as the opening of village affairs and supervision. According to the causes and problems, this paper puts forward the corresponding countermeasures, in the aspect of strengthening utilization, we can start from the following three aspects: clearing the bottom account, clearing up the creditor's rights, quantifying the shares, developing reasonably, strictly regulating the system and controlling the debt. In regulating the management, we should strengthen the team construction, optimize the principal-agent system, perfect the "three capital" management system at the village level, and implement the supervision system mechanism. And design the practical work of the process from the source to standardize the village-level "three capital" management process. This paper hopes to provide guidance and help for the management and utilization of "three capital" at the village level, standardize the "three capital" management at the village level, improve the utilization rate of resources and promote the development of rural collective economy. At the same time, it is hoped that the research ideas and improving strategies can play a certain reference role in the management and utilization of the "three capital" in other villages and towns.
【学位授予单位】：安徽工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6
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，本文编号：2148378
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