湖南省农村村级财务管理问题研究

发布时间：2018-01-03 05:17

本文关键词：湖南省农村村级财务管理问题研究　出处：《中南林业科技大学》2013年硕士论文　论文类型：学位论文

【摘要】：村级财务管理是指对直接归农民集体占有、支配、管理的各种资产所发生的一切收入、费用、分配等财务活动的核算、计划、监督与控制,它是农村经济的重要组成部分。加强村级财务管理,有利于村民民主权利的实现；有利于建设社会主义新农村,构建社会主义和谐社会；有利于农村的稳定和农村经济的发展。随着我国农村经济的快速发展,村级财务管理越来越受到人们的重视。特别是农村税费改革、取消农业税以来,湖南省村级财务管理发生了很大变化,管理水平逐步得到提高。但是,由于受传统思想观念的影响,村民监督意识的缺失和农村公共财政管理体制的不健全,村级财务管理依然存在很多问题,需要寻求新的思路对其加以规范和完善,为社会主义新农村建设保驾护航。本论文从国内外村级财务管理研究现状入手,进行分析,并接着根据研究现状系统阐述了村级财务管理的相关理论,村级财务管理的产生和发展过程。通过以上三步的分析结合实际总结出湖南省村级财务管理中存在会计基础工作薄弱,会计核算不符合要求；村集体资产、资源管理混乱；村级财务公开流于形式等问题,并指出了存在问题的原因和产生的不利影响。接着针对存在的问题提出了解决的对策,如完善村级财务人员管理体制；完善民主管理；强化村集体资产管理；落实财务公开制度等。
[Abstract]:Village-level financial management refers to the accounting, planning, supervision and control of all kinds of financial activities, such as income, expenses, distribution and so on, which are directly owned, controlled and managed by farmers collectively. It is an important part of rural economy. Strengthening the financial management at village level is beneficial to the realization of villagers' democratic rights. It is beneficial to the construction of new socialist countryside and the construction of socialist harmonious society; With the rapid development of rural economy, people pay more and more attention to village-level financial management, especially since the reform of rural taxes and fees, the abolition of agricultural tax. Great changes have taken place in the financial management of villages in Hunan Province, and the level of management has been gradually improved. However, due to the influence of traditional ideas, the villagers' awareness of supervision and the unsound system of rural public finance management are not perfect. There are still many problems in village-level financial management, so we need to find new ways to standardize and perfect it, so as to guarantee the construction of new socialist countryside. This paper starts with the current situation of the financial management research at the village level at home and abroad, and then according to the current situation of the research systematically expounds the relevant theories of the financial management at the village level. The emergence and development of village financial management. Through the above three steps of analysis combined with the actual summary of Hunan Province village financial management in the existence of weak accounting foundation, accounting does not meet the requirements; Village collective assets, resource management confusion; The paper points out the causes of the problems and the adverse effects. Then it puts forward the countermeasures to solve the problems, such as perfecting the management system of the village financial personnel. Perfecting democratic management; Strengthening the management of village collective assets; Implement the financial disclosure system and so on.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6

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