农村财务管理环境的优化问题探讨

发布时间：2018-04-04 20:55

本文选题：财务管理环境　切入点：农村财务管理　出处：《湖南农业大学》2014年硕士论文

【摘要】：财务管理工作是在一定环境条件下进行的实践活动。在市场经济条件下,财务管理环境具有构成复杂、变化快速等特点,对财务管理工作有重大影响。同时,财务管理环境的改变必然会影响到财务管理的观念、财务管理理论与实务也发生相应的改变。我国的农村财务管理工作也不例外,在实际管理活动中也会受到农村财务管理环境的影响。因此,要加强对农村财务管理,就必须注重对农村的财务管理环境的研究。目前,由于一些客观实际情况的存在,在大多数农村的财务管理方面,仍然存在着财务公开质量不高、农村集体资产管理混乱、部分村干部法律意识淡薄、监管力度不够等一系列问题,已经严重制约和阻碍了农村经济的发展,成为了农村经济发展的瓶颈,严重影响了党的发展、干部和群众和农村各项事业的发展,造成了一些农村社会的不稳定因素。从管理环境的角度,通过对农村财务管理环境及财务管理活动进行系统、深入的研究,正确认识农村财务管理发展的历史规律和发展趋势,准确把握农村财务管理实践活动的环境特征,正确认识影响财务管理的各种因素,不断增强农村财务管理工作的适应性。这是做好农村财务管理工作的基础。同时,强化对农村财务管理的教育、监督和控制,从财务审计、监督、提高农村财务管理人员的素质等方面进一步规范农村财务管理工作,进一步促进农村经济发展,营造农村良好财务管理环境是一个值得研究的重大课题。本文将对国内外关于农村财务管理及财务环境的研究进行综述,主要对湖南农村财务管理环境及管理活动中的实际问题展开研究,通过分析湖南农村经济现状、农村财务管理存在问题以及原因,并提出各种应对措施以及所带来的启示的有关。主要内容围绕着财务管理、财务管理环境与财务管理信息汇方面逐渐展开,得出以下结论：①财务管理环境是不断发展变化的,随着时代的变迁,在复杂动态的的环境下,财务管理环境也要适时前进发展；②在财务管理环境的变化发展中,也会存在一些缺陷,因此财务管理环境对财务管理的影响存在好与坏之分,在实际运用中,使用主体要能正确的优化环境。③农村财务要随着财务管理环境的发展,获取对国家和农村财务环境有用的财务管理信息,实现农村财务环境价值最大化。
[Abstract]:Financial management is a practical activity under certain environmental conditions.Under the condition of market economy, the financial management environment has the characteristics of complex composition and rapid change, which has great influence on the financial management work.At the same time, the change of financial management environment will inevitably affect the concept of financial management, and the theory and practice of financial management will change accordingly.China's rural financial management is no exception, in the actual management activities will also be affected by the rural financial management environment.Therefore, to strengthen the rural financial management, we must pay attention to the study of rural financial management environment.At present, due to the existence of some objective and practical conditions, in most rural financial management, the quality of financial disclosure is not high, the rural collective asset management is chaotic, and some village cadres have weak legal consciousness.A series of problems, such as insufficient supervision, have seriously restricted and hindered the development of the rural economy, become the bottleneck of the rural economic development, and have seriously affected the development of the Party, the cadres and the masses, and the development of various undertakings in rural areas.Has caused some rural social instability factor.From the point of view of management environment, through the systematic study of rural financial management environment and financial management activities, we can correctly understand the historical law and development trend of rural financial management development.It is necessary to grasp the environmental characteristics of rural financial management activities accurately, to correctly understand the various factors that affect financial management, and to continuously enhance the adaptability of rural financial management.This is the basis for doing a good job in rural financial management.At the same time, we should strengthen the education, supervision and control of rural financial management, further standardize the work of rural financial management in terms of financial audit, supervision, and improvement of the quality of rural financial management personnel, and further promote the development of the rural economy.Building a good financial management environment in rural areas is an important subject worth studying.This paper summarizes the research on rural financial management and financial environment at home and abroad, mainly on the actual problems in Hunan rural financial management environment and management activities, and analyzes the present situation of Hunan rural economy.The problems and causes of rural financial management are put forward.The main content revolves around the financial management, the financial management environment and the financial management information collection aspect unfolds gradually, draws the following conclusion: the financial management environment is constantly developing and changing, with the change of the times, under the complex dynamic environment,The financial management environment also needs to advance and develop in good time. There will also be some defects in the change and development of the financial management environment. Therefore, the influence of the financial management environment on the financial management can be divided into good and bad, and it can be used in practice.The main body should be able to optimize the environment correctly. 3. With the development of the financial management environment, the main body should obtain the useful financial management information for the country and the rural financial environment, and realize the maximum value of the rural financial environment.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

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