完善内蒙古鄂托克旗农村牧区财务管理模式的对策研究

发布时间：2018-08-08 13:10

【摘要】：改革开放以来，我国经济得到了飞速发展，工业和科技取得了巨大进步，城市化进程也在不断加快，但从本质上来说，我国依然是一个农业大国。当前我国近14亿人口中，依然有近7亿的农村人口。农业问题依然是中国面对的首要问题之一，也是当前社会最为关注的焦点。但从当前的实际状况来说，在广大农村中财务管理体制都存在很大的问题，管理不透明，，制度不确定，由此引发了一系列问题，严重影响了干群关系，以及基层政府的施政力度。本文以我国当前农村发展的实际情况为基础，首先分析了农村财务管理对于农村经济发展和农村建设的重要意义。通过专业的财务管理理论知识结合实践进行分析，来对农村财务管理模式做出总结和归纳。总结出当前在我国适用性最强财务管理模式，包括村账村管、村会计委派制、村账乡双代管、村账乡管、村级会计委托代理制等五种模式。在论文中，深入分析了五种财务管理模式的优缺点及适用条件。然后分析了内蒙古鄂托克旗（旗是内蒙古相当于县的行政区划建制）农村财务管理的现行模式，通过调查问卷分析和对财务管理情况的统计，分析出以鄂托克旗经济条件应当使用哪一种财务管理模式。另外提出了鄂托克旗农村财务管理中存在的除了制度模式之外的一些问题的对策。提升基层财务人员的从业素质，加强对于基层财务工作的监管力度，加大基层财务管理的技术升级力度。这些建议对于规范鄂托克旗农村财务管理将会有积极的参考作用。
[Abstract]:Since the reform and opening up, China's economy has been rapidly developed, industry and science and technology have made great progress, the process of urbanization is also accelerating, but in essence, China is still a large agricultural country. At present, China's nearly 1.4 billion people, there are still nearly 700 million rural population. Agriculture is still one of the most important issues in China and the focus of our society. However, from the current actual situation, there are many problems in the financial management system in the vast rural areas. The management is not transparent and the system is uncertain. As a result, a series of problems have arisen, which have seriously affected the relationship between the cadres and the masses. And the administration of grass-roots government. Based on the current situation of rural development in China, this paper first analyzes the significance of rural financial management in rural economic development and rural construction. Through the analysis of professional financial management theory and practice, this paper summarizes and induces the rural financial management model. This paper summarizes the most applicable financial management mode in our country at present, including village account management, village accountant appointment system, village account and township double escrow management, village account management, village accounting entrustment agent system, and so on. In this paper, the advantages and disadvantages and applicable conditions of five financial management models are analyzed. Then it analyzes the current mode of rural financial management in Etoki Banner, Inner Mongolia, which is the equivalent of the administrative regionalization system of Inner Mongolia, and analyzes the situation of financial management by questionnaire and statistics. Analyze which kind of financial management mode should be used in the economic condition of Etok Banner. In addition, the paper puts forward some countermeasures for the problems in the rural financial management of Etoki Banner besides the institutional model. Improve the quality of grass-roots financial personnel, strengthen the supervision of grass-roots financial work, increase the technical upgrading of grass-roots financial management. These suggestions will have a positive reference function for standardizing the rural financial management of Etok Banner.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6

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