广州市完善农村财务管理模式的对策研究

发布时间：2018-04-03 13:57

本文选题：农村财务管理模式　切入点：村账村管　出处：《吉林大学》2014年硕士论文

【摘要】：近年来，虽然我国经济实力得到明显增强，加快了农村集体经济的发展，但是，正是由于经济的过快发展，很多配套的制度和管理没有跟上经济的发展，还存在很多缺陷和漏洞，使得我国村级财务管理还存在很多问题需要解决，如：会计基础不够牢固；账目凌乱没有条理；部分干部存在违反法规和纪律、甚至犯罪的行为；各项制度还需要继续完善；还存在专制、独裁行为，管理不够民主；财务人员素质还需要进一步提升等。这些问题与广大农民群众的切身利益有关系，是在推进新农村建设进程中，在财务管理工作上的难点和焦点，它关系到党员干部与群众关系是否融洽，同时也对能否顺利开展农村日常管理工作产生影响。农村集体经济的财务管理一旦做不好，会成为引发村干部违法违纪行为，激发干部与群众之间矛盾，村民群众上访，影响农村社会大局稳定，制约农村集体经济健康发展的主要因素。随着社会的不断发展变化，很多新情况、新问题不断涌现，这就要求我们在建设新农村过程中，，管理财务要有创新思维，无论是从管理方法还是管理的制度约束上，都要找到相适应的办法和措施，使其与时俱进，适应当前的农村经济发展状况。全国各地通过开展农村“三资”清理工作，清理整顿了农村集体的资产、资源和资金，摸清村集体的“三资”状况，定期进行村务栏公开和网上公开，加大了群众对农村集体经济监督的力度，并在此基础上全面推行了财务“会计委派制”、“村账镇代管制”“中介机构代理制”等财务管理模式，这些模式使农村资金的使用管理得到规范，无论是资金的审批权限与使用的资金范围都有镇或者第三方进行监督，解决了农村财务管理混乱无秩序的问题，促进了农村财务管理工作的制度化、规范化和高效化建设。在不断完善农村财务管理的同时，积累了从源头上治理腐败的经验，推进了党风廉政建设和基层民主建设，维护了农村集体和村民的利益，也改善了党员干部与群众的关系，保持了农村社会的和谐与稳定。虽然我国着重加强对农村集体经济财务的管理，在这方面出台了一系列的法律、法规及政策制度，取得了一定的成效。但是，由于农村财务涉及的范围比较广，情况还很复杂，存在很多问题值得我们认真研究和解决。本文以农村财务管理为研究对象，对广东省广州市南沙区黄阁镇农村财务管理工作进行案例调研，结合实例理顺农村财务管理的模式、管理现状、存在问题及相应对策，从微观层面上分析农村财务管理工作的开展情况，找出现阶段广大村民关心的农村财务管理工作中出现的问题，通过综合性的整理与分析，找出适合广州市的财务管理模式，进一步提出行之有效的对策，来解决广州市农村财务管理问题，具有较强的实际意义。
[Abstract]:In recent years, although the economic strength of our country has been significantly strengthened and the development of the rural collective economy has been accelerated, it is precisely because of the rapid development of the economy that many supporting systems and management have not kept up with the economic development.There are still many defects and loopholes, which make the village financial management of our country still have a lot of problems to solve, such as: the accounting foundation is not strong enough, the accounts are disorderly, some cadres have the behavior of violating the laws and regulations and discipline, even committing crimes;The institutions still need to be improved; there are despotism, dictatorship and undemocratic management; and the quality of financial personnel needs to be further improved.These problems are related to the vital interests of the broad masses of peasants, are the difficulties and focal points in the financial management work in the process of promoting the construction of the new countryside, and are related to the rapport between party members and cadres and the masses.At the same time, the smooth development of rural daily management has an impact.If the financial management of the rural collective economy is not done well, it will become an act of violating the law and discipline of the village cadres, arousing contradictions between the cadres and the masses, appealing to the villagers and affecting the stability of the overall situation of the rural society.The main factors restricting the healthy development of rural collective economy.With the continuous development and change of society, many new situations and new problems emerge, which requires us to have innovative thinking in the process of building a new countryside, whether from the management method or the management system constraints.We should find appropriate methods and measures to keep pace with the times and adapt to the current situation of rural economic development.Through carrying out the "three capital" clean-up work in rural areas, all parts of the country have cleaned up and rectified the assets, resources and funds of rural collectives, found out the "three capital" situation of village collectives, and regularly made village affairs and columns public and online public.On the basis of strengthening the supervision of rural collective economy by the masses, the financial management models, such as "accountant appointment system", "village account agency control" and "intermediary agency system", have been implemented in an all-round way.These models have standardized the use and management of rural funds. Both the approval authority of funds and the scope of the funds used have been supervised by towns or third parties, which has solved the problem of chaos and disorder in rural financial management.To promote the institutionalization, standardization and high efficiency of rural financial management.While constantly improving rural financial management, we have accumulated experience in tackling corruption at the source, advanced the building of a clean and honest party and grass-roots democracy, safeguarded the interests of rural collectives and villagers, and improved the relations between party members and cadres and the masses.Maintain the harmony and stability of the rural society.Although our country emphasizes on strengthening the management of rural collective economy and finance, it has issued a series of laws, regulations and policy systems in this respect, and has achieved certain results.However, due to the wide range of rural finance, the situation is still very complex, there are many problems worthy of our careful study and solution.This article takes the rural financial management as the research object, carries on the case investigation to the rural financial management work of Huangge Town, Nansha District, Guangzhou City, Guangdong Province, and straightens out the rural financial management mode, the management present situation, the existing problems and the corresponding countermeasures.This paper analyzes the development of the rural financial management from the micro level, finds out the problems in the rural financial management which the villagers are concerned about in the emergence stage, and finds out the suitable financial management mode for Guangzhou through comprehensive arrangement and analysis.It is of great practical significance to put forward effective countermeasures to solve the problem of rural financial management in Guangzhou.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

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