雷锋镇村级财务管理模式选择研究

发布时间：2018-03-19 18:33

本文选题：村级财务管理　切入点：村级会计委托代理　出处：《中南林业科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着社会的进步,村级财务管理工作在农村经济发展的进程中也占据着越来越重要的地位；再加上构建社会主义和谐社会、建设社会主义新农村等一系列的相关政策出台,又为村级财务管理制度提出了新的更高要求；同时要保持村级基层干部的先进性、廉政性,维护好广大群众的根本利益,都必须做好村级财务管理的规范和完善工作。在我国主要现行的“村财村管”、“村财乡或镇代管”、“村财双代管”和“村级会计委托代理”等四种村级财务管理模式中,“村级会计委托代理”是国家重点鼓励和推行的模式,而其它几种模式根据各地实际情况也存在一定量的选择运用。本文采用了文献研究法、调查法、综合分析法、经验总结法,结合文献,对长沙市雷锋镇5个村1个社区的村级财务管理状况进行了调研分析,发现：长沙市雷锋镇根据其实际财务情况主要采用的是国家推荐的“村级会计委托代理”模式,但在具体运用过程中存在诸如：会计基础薄弱、村级财务管理不规范、财务监督机制不完善、财务公开信息存在于形式化等问题。进一步分析得知引致这些问题的主要原因包括：组织领导对村级财务管理不够重视、村民参与财务管理监督的职能减弱、对农村财务管理违规的行为惩处不严、村级财务管理人员素质较低、村级基层干部服务意识不强等。这一调研也启发了笔者对改善雷锋镇村级财务管理模式的思考,进而提出改善雷锋镇村级财务管理的对策：完善村级会计从业人员的管理体制,推行公开选聘、持证上岗制度,建立定期培训考核制度,定期轮岗制度；完善村级财务管理民主监督机制；加强村级基层干部党风廉政建设；认真落实财务管理公开制度等。笔者也认为这一调研能够为其它的城乡结合地区的乡镇村级财务管理提供借鉴,促进社会主义新农村的建设和加快推进社会主义和谐社会的构建。
[Abstract]:With the progress of society, village-level financial management also occupies an increasingly important position in the process of rural economic development. In addition, a series of related policies, such as building a socialist harmonious society and building a new socialist countryside, have been issued. At the same time, in order to maintain the advanced nature, clean government and the fundamental interests of the broad masses of people, we must do a good job in regulating and perfecting the financial management at the village level. In the current four kinds of financial management modes in China, such as "village financial management", "village finance village or town management", "village financial double agent" and "village accounting entrustment agent", "village accounting principal agent" is the key encouragement and implementation mode of the state. The other several models according to the actual situation in various places also exist a certain amount of choice and application. This paper adopts the literature research method, the investigation method, the comprehensive analysis method, the experience summary method, unifies the literature, has carried on the investigation and analysis to the village level financial management condition of 5 villages and 1 community in Leifen Town, Changsha City. It is found that according to the actual financial situation of Leifeng Town in Changsha City, it mainly adopts the "village accounting principal-agent" mode recommended by the state. However, in the concrete application process, there are such problems as weak accounting foundation and irregular financial management at the village level. The financial supervision mechanism is imperfect, the financial disclosure information exists in the formalization and so on. Further analysis shows that the main reasons for these problems include: the organization leaders do not pay enough attention to the village financial management, The villagers' function of participating in financial management and supervision is weakened, the punishment for rural financial management violations is not strict, and the quality of village-level financial management personnel is relatively low. This investigation also inspired the author to think about how to improve the mode of financial management in Lei Feng town, and then put forward the countermeasures to improve the financial management of village level in Lei Feng town: to perfect the management system of accounting practitioners at the village level. Promoting the system of open selection and appointment, holding certificates, establishing regular training and assessment system, regularly rotating the post system, perfecting the democratic supervision mechanism of village financial management, strengthening the construction of the party style and clean government of the grassroots cadres at the village level; The author also thinks that this research can provide reference for other township and village financial management in the combination of urban and rural areas. Promote the construction of new socialist countryside and accelerate the construction of socialist harmonious 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】：2014
【分类号】：F302.6

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