泰兴市S镇村级财务工作监管问题的研究

发布时间：2018-06-21 08:44

本文选题：村级 + 财务　；参考：《扬州大学》2016年硕士论文

【摘要】：随着农村经济与社会各项公共事业的深入发展,村级财务监管工作地位越加显得十分重要。近年来,特别是农村实行税费改革后,村级部门必须按照财政部《村合作经济组织财务制度》的相关规定,建立健全财务管理制度,做到账簿齐全,记账及时,独立核算,民主理财。惟其如此,方能真正发挥其应有的效能。本文基于泰兴市S镇村级财务工作的现状调研,着重分析当前村级财务工作的监管困境及其原因,明确新形势下村级财务监管的主要目标和任务,通过借鉴先进地区村级财务工作监管的实践经验,以加强村级财务监管人员队伍建设,使村级财务监管逐步走向制度化、规范化道路；通过完善与创新村级财务工作的监督体系,建立责任追究机制,规范财务工作,保障村集体经济组织及其成员的合法权益。全文内容分五章依次展开：首先,依据论文既定的一般规范,简要说明本研究的背景、目的和意义,在详尽阅读国内外相关文献的基础上,通过总结和归纳国内外村级财务工作的不同模式,找出个中的共性所在。然后借助相关理论与村级财务监管工作的关系,以确立本文的研究基础和所采用的主要方法,以及相关的研究重点。接着,作者利用工作之便,进行较为细致的调研分析,选取了S镇真实发生过的具有一定代表性的案例,剖析其在各个环节上的监管漏洞,进而找出现行管理模式下村级财务工作中存在的诸多监管问题；再结合问卷调查,以及走访相关群众和专业人员,对S镇村级财务监管工作的实际状况进行摸底排查。最后,对调查统计数据进行量化分析,找出当前S镇村级财务监管面临的突出问题,诸如村级财务监管内容不够全面,村级财务监管流于形式,村级财务监管人员力量薄弱,村级财务绩效监管严重缺失等,其根本原因在于村级财务监管机制存在漏洞,村级财务监管体系不够健全,监管人员思想认识存在误区,村级财务责任追究不够到位。针对上述问题和原因,本文认为,建立健全村级财务监管机制,完善与创新村级财务工作的监管体系,加强村级财务监管人员队伍建设,强化责任追究机制,将不失为合理而有效的对策。
[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.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F302.6

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