湖南沅江四季红镇村级财务管理制度研究

发布时间：2018-01-08 00:09

本文关键词：湖南沅江四季红镇村级财务管理制度研究　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】：村级财务管理制度是农村经济发展的重点和难点。随着社会的进步,村级财务管理制度在经济发展的进程中占据着越来越重要的位置。如今,构建社会主义和谐社会、建设社会主义新农村等一系列政策的出台,又为村级财务管理制度提出了新的发展目标和要求。湖南省是我国的农业大省,为了更好地适应生产力发展的要求,也为了响应构建社会主义新农村的号召,政府提出了要大力加强村级财务管理制度的完善。湖南沅江四季红镇作为一个移民镇,其在村级财务管理制度方面的有力举措在很大程度上关系着该镇的健康发展。加强村级财务管理制度研究有利于四季红镇的生产发展,有利于提高农民整体生活水平,有利于促进乡风文明,有利于农村的管理民主,有利于实现共同富裕。总之,加强湖南沅江四季红镇村级财务管理制度的研究对新农村建设具有一定的理论意义和现实意义。本文采用了文献研究法、调查法、经验总结法对四季红镇村级财务管理制度进行了分析整理,简述村级财务管理制度的历史发展沿革,分别阐述了农业合作化、人民公社化、家庭联产承包责任制、农村税费改革四个时期的村级财务管理状况。文章以制度创新合法性理论、交易费用理论、委托代理理论、产权理论和制度变迁理论为依据,通过分析湖南沅江四季红镇村级财务管理制度的现状,发现了一些问题。首先是财务监督制度方面,存在民主理财流于形式,财务公开不到位,农村财务审计制度缺失等问题；然后是会计核算制度方面的问题,如：票据管理制度不完善,村级债权债务问题难以化解等；接着是会计电算化制度存在弊端,如：账务处理制度落实不到位,财会人员素质不高,档案管理制度不健全等；最后是农村集体资产管理制度的问题,产权权属问题严重,产权不明晰,招投标项目管理制度执行不严格等。并阐述了这四种制度之间的关系,其中,财务监督制度位于整个村级财务管理制度的高层,会计核算制度是整个村级财务管理制度的基础环节,农村会计电算化管理制度是会计核算制度中一个新型的分支,农村集体资产管理制度属于会计核算制度。这些制度相辅相成,相互联系,形成一个整体。根据以上分析,该研究对四季红镇村级财务管理制度做了系统的完善,健全了民主理财制度、财务公开制度、农村财务审计制度、农村集体资产产权制度、招投标管理制度等,旨在更加完善四季红镇的村级财务管理制度,加快四季红镇经济的发展。同时,也在一定程度上为湖南省的乡镇村级财务管理制度提供了借鉴,从而真正地实现构建社会主义新农村和社会主义和谐社会的愿景。
[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.
【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

【引证文献】