闽侯县村级财务管理改进研究

发布时间：2018-06-09 04:10

本文选题：闽侯县 + 村级财务管理　；参考：《福建农林大学》2014年硕士论文

【摘要】：村级集体经济组织是实行独立核算、自负盈亏的、生产资料归集体所有而构成的经济组织。村级集体经济组织开展经济活动的根本目的是讲求效率、获得最大经济利益并公平合理地分配于本组织成员,规范和完善村级财务管理工作,可以保障成员的经济利益,积极推进社会主义新农村建设。本文从村级财务管理中不良表现切入,以财务管理内部控制理论为理论依据,使用文献分析、实地调查、比较分析等研究方法,结合闽侯县村级财务管理现状进行改进研究。发现闽侯县村级财务管理主要存在如下问题：非生产性开支过大,部分村债务严重；资产经营不规范；会计基础工作弱化；财务公开民主理财执行不力；村级集体经济薄弱。产生以上问题的主要原因：会计队伍不稳定且素质较低,会计监督不到位；村干部思想认识错位,理财能力不高；村级财务管理内控制度不完善；审计力量薄弱,缺乏有效监督；村集体欠缺民主管理制度,财务公开流于形式。结合闽侯县实际,对完善村级财务管理进行了思考,提出了加强村集体会计基础建设,提高会计人员和村干部素质；强化计划管理,健全并实施内部控制制度；加强村集体资财管理,化解村集体不良债务；强化审计监督,依法查处违规行为；推行财务公开和民主治理制度,保障集体财务由民做主；发展物业经济,壮大村级集体经济等建议。本文分为六章。第一章,从加强村级财务管理可以维护农村安定稳定、保护成员经济利益,说明本文的研究背景及意义,总结国内外的研究现状,陈述了研究方法及结构安排。第二章,介绍村级财务管理的相关概念界定及理论基础,分析村级财务管理与企业财务管理的不同。第三章,通过财务数据分析与评价介绍闽侯县村级财务管理现状,提出村级财务管理存在的主要问题。第四章,对闽侯县村级财务管理存在的问题进行原因分析。第五章,针对村级财务管理存在的问题,提出改进村级财务管理的对策。第六章是本文的结语与讨论。
[Abstract]:Village-level collective economic organization is an economic organization with independent accounting, self-financing and collective ownership of the means of production. The fundamental purpose of carrying out economic activities in village collective economic organizations is to strive for efficiency, to obtain the greatest economic benefits and to distribute them fairly and reasonably to the members of the organization, and to standardize and perfect the financial management work at the village level, so as to safeguard the economic interests of the members. We will actively promote the construction of a new socialist countryside. Based on the theory of internal control of financial management, this paper analyzes the situation of financial management in Minhou county by using the methods of literature analysis, field investigation, comparative analysis and so on. It is found that the following problems exist in the village-level financial management of Minhou County: excessive non-productive expenditure, serious debts in some villages, non-standard asset management, weakening of basic accounting work, weak implementation of financial openness and democratic financial management, and weak collective economy at the village level. The main reasons for the above problems are as follows: the accounting team is unstable and the quality is low, the accounting supervision is not in place, the village cadres' ideological awareness is wrong, the financial management ability is not high, the internal control system of the village financial management is not perfect, the audit power is weak, Lack of effective supervision; village collective lack of democratic management system, financial disclosure is a mere formality. Based on the actual situation of Minhou County, this paper gives some thoughts on how to perfect the financial management of village level, and puts forward some suggestions: strengthening the basic construction of village collective accounting, improving the quality of accountants and village cadres, strengthening the planning management, perfecting and implementing the internal control system; To strengthen the management of village collective assets and property, to resolve the village collective bad debts, to strengthen audit supervision, to investigate and deal with irregularities according to law, to carry out a system of financial openness and democratic governance, to ensure that collective finance is owned by the people, and to develop the property economy, This paper is divided into six chapters. The first chapter, from strengthening the village financial management can maintain the rural stability and stability, protect the economic interests of the members, explain the research background and significance of this paper, summarize the current research situation at home and abroad, and state the research methods and structure arrangement. The second chapter introduces the definition and theoretical basis of village financial management, and analyzes the differences between village financial management and enterprise financial management. The third chapter introduces the current situation of village financial management in Minhou county through the analysis and evaluation of financial data, and puts forward the main problems of village financial management. Chapter four analyzes the causes of the problems existing in the village financial management of Minhou County. The fifth chapter, aiming at the problems of village financial management, puts forward the countermeasures to improve village financial management. The sixth chapter is the conclusion and discussion of this paper.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

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