北碚区开展村级会计委托代理工作的问题及对策研究

发布时间：2018-05-19 22:33

本文选题：会计委托代理制度 + 村级财务管理　；参考：《四川农业大学》2013年硕士论文

【摘要】：长久以来,农村财务问题始终是诱发农村各种矛盾的主要根源。为解决好农民群众关心的热点问题,先后探索出村级财务管理“村账村管”模式、“村级财务委派”模式、“村级财务代管”模式、“村级会计委托代理”模式。重庆市北碚区从2006年开始开展村级会计委托代理工作,积累了一定的经验值得总结,因此本研究具有重要的现实与实践意义。本文基于委托代理理论、内部控制理论、会计寻租理论,采用实地调查走访、专家访谈等方法,对北碚区开展村级会计委托代理工作的过程及成效、存在的主要问题、问题原因及改进措施等进行了研究。本研究的主要内容：(1)北碚区村级会计委托代理工作的开展过程分为三个阶段,即首先统一党群、干群思想,然后全面清产核资、建章建制,最后明确制度实施细则。阶段性成效为帮助农民摸清家底、财务公开更加规范、提升村级财务管理水平、促进农村集体经济发展等。(2)北碚区村级会计委托代理工作在开展过程中主要存在财务管理、会计制度、审计监督、思想认识等四个方面的问题,具体包括会计基础工作不规范、审批手续不严、审计效率低、思想认识有疑虑等。(3)存在问题的主要原因在于实施机制中缺乏惩罚性原则和责任认定机制；村干部与“会计委托代理中心”会计信息不对称且缺乏有效激励与约束；内部监督未能有效执行,外部审计力量较为薄弱：村干部为民意识不强,村民民主意识较弱等。(4)完善北碚区村级会计委托代理工作的对策建议是：给予足够的经费保障、建立预警与惩罚机制；从报酬、声誉、发展三个方面对村干部进行激励与约束；对注册会计师进入村级财务审计领域进行了设想,包括前景、业务内容设计、配套措施等；改善现有民主管理与决策方式,使农民更愿意、更方便地参与本村事务,确保农民无障碍地行使自己的表决权。
[Abstract]:For a long time, rural financial problems have always been the main source of various contradictions in rural areas. In order to solve the hot issues concerned by the peasants, we have explored the mode of "village accounting and village management", "village financial assignment", "village financial escrow" and "village accounting entrustment" in village-level financial management. Beibei District of Chongqing began to carry out village accounting principal-agent work in 2006 and accumulated some experience worth summing up. Therefore this study has important practical and practical significance. Based on principal-agent theory, internal control theory, accounting rent-seeking theory, field investigation and interview with experts, this paper discusses the process and effectiveness of village accounting principal-agent work in Beibei. The causes of the problems and improvement measures were studied. The main content of this study is: (1) the process of commission and agency work of village accounting in Beibei is divided into three stages: first, unifying the Party and masses, cadres and masses, then clearing up the capital, establishing regulations and establishing a system, and finally defining the rules and regulations for the implementation of the system. The phased effect is to help farmers find out the family situation, to make financial disclosure more standardized, to improve the level of financial management at the village level, and to promote the development of the rural collective economy) in Beibei, there is mainly financial management in the process of carrying out the principal-agent work of village-level accounting. Accounting system, audit supervision, ideological understanding and other four aspects, including the accounting foundation work is not standardized, the examination and approval procedures are not strict, the audit efficiency is low, The main reasons for the existing problems lie in the lack of punitive principle and responsibility recognition mechanism in the implementation mechanism, the asymmetry of accounting information between village cadres and "accounting principal-agent center", and the lack of effective incentives and constraints; The internal supervision has not been carried out effectively, and the external audit power is weak: the village cadres' sense of serving the people is not strong, the villagers' democratic consciousness is weak, and so on) the countermeasures and suggestions for perfecting the entrusted and acting work of village accountants in Beibei are as follows: giving adequate financial protection, To establish the early warning and punishment mechanism, to encourage and restrain the village cadres from three aspects of reward, reputation and development, to conceive the CPA entering the financial audit field of village level, including prospect, business content design, supporting measures, etc. To improve the existing democratic management and decision-making mode, to make farmers more willing and convenient to participate in the village affairs, and to ensure that farmers exercise their voting rights without hindrance.
【学位授予单位】：四川农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6

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