村级会计委托代理制度运行中的问题及对策研究

发布时间：2018-09-11 07:17

【摘要】：我国作为一个发展中的农业大国，“三农问题”始终是关系经济发展和社会进步的全局性和根本性问题，有着非比寻常的重要作用和特殊意义。农业丰则基础牢，农民富则国家强，农村稳则社会定。农村财务管理工作核算的是村级基础组织的收支，关系着农民的切身利益，是村级事务管理中的核心。长期以来，农村财务管理在体系建设、制度实施、人员配备、监督考核等方面都存在不少问题，已成为我国农村经济和社会发展过程中长期悬而未决的重点和难点问题。农村财务管理实践中存在问题的解决，将直接影响到我国农村整体改革的进一步深化和发展，也关系着农村地区经济发展和社会稳定的大局。繁荣、稳定、民主、和谐的农村，需要科学规范的农村财务管理工作来支撑。村级会计委托代理制度作为新时期以来我国农村财务管理工作二十多年探索和实践的产物，是当前实践中比较有效的村级财务管理模式。它在理论上具有创新性和科学性，，在实践上具有可操作性，被认为是新形势下规范农村财务管理核算行为的重要途径和提高村级经济组织集体资产管理水平的有效方法，也代表了我国农村财务管理未来的发展方向。村级会计委托代理制的实施与推广，在很大程度上解决了农村财务管理混乱、集体资产流失严重、利益分配不公等问题，也在提高农村财务管理水平、化解农村基层负债、促进基层党风廉政建设等方面起到了重要作用。然而，村级会计委托代理制度在具体实施过程中仍出现了体系不全、执行不力、监管不足、代理滞后以及会计寻租等一系列亟待解决的问题。如何解决村级会计委托代理制在具体实践中突出存在的问题，对村级会计委托代理制度进行再次改进创新和制度设计，使之迸发出更大的生机与活力，更加符合农村经济和社会发展的现实需要，是十分得我们关注和研究的。本文通过对农村财务会计管理模式的历史沿革的分析，着重阐述了农村财务会计管理模式在农村经济发展和社会进步中的重要性。在对村级会计委托代理制的理论背景和运行机制进行系统研究后，提出了实施村级会计委托代理制度的必然性以及其在具体实践中存在的种种问题。最后基于对现实问题的理论分析，有针对性地提出了相应的对策和方法，以促进村级会计委托代理制度的有效实施和不断完善。
[Abstract]:As a developing agricultural country, the "three agricultural issues" have always been the overall and fundamental problems related to economic development and social progress, which has an extraordinary important role and special significance. Agriculture is strong, farmers rich is strong, rural stability is social stability. The accounting of rural financial management is the income and expenditure of village basic organization, which is related to the vital interests of farmers and the core of village affairs management. For a long time, there are many problems in rural financial management in the aspects of system construction, system implementation, personnel allocation, supervision and assessment, etc., which have become the focus and difficulty in the process of rural economic and social development in China for a long time. The solution of the problems in the practice of rural financial management will directly affect the further deepening and development of the overall rural reform in China, and will also affect the overall situation of economic development and social stability in rural areas. Prosperity, stability, democracy, harmonious rural areas, need scientific and standardized rural financial management to support. As a product of more than 20 years' exploration and practice of rural financial management in China, the principal-agent system of village accounting is an effective mode of village financial management in current practice. It is innovative and scientific in theory and operable in practice. It is considered to be an important way to standardize the accounting behavior of rural financial management under the new situation and an effective method to improve the level of collective asset management of village economic organizations. It also represents the future direction of rural financial management in China. The implementation and popularization of the principal-agent system of village accounting, to a large extent, has solved the problems of chaos in rural financial management, serious loss of collective assets, unfair distribution of benefits, and so on, and has also improved the level of rural financial management and resolved the rural grass-roots liabilities. Promoting the building of a clean and honest party at the grass-roots level has played an important role. However, there are still a series of problems to be solved, such as incomplete system, weak execution, insufficient supervision, lagging agent and rent-seeking accounting in the concrete implementation of village accounting principal-agent system. How to solve the outstanding problems of village accounting principal-agent system in concrete practice, how to improve and innovate the village accounting principal-agent system again and make it burst out more vigor and vitality, More in line with the real needs of rural economic and social development, is very much our concern and research. Based on the analysis of the historical evolution of the rural financial accounting management model, this paper focuses on the importance of the rural financial accounting management model in the rural economic development and social progress. After a systematic study of the theoretical background and operational mechanism of the principal-agent system of village accounting, this paper puts forward the inevitability of implementing the principal-agent system of village accounting and the problems existing in its practice. Finally, based on the theoretical analysis of the practical problems, the corresponding countermeasures and methods are put forward in order to promote the effective implementation and continuous improvement of the village accounting principal-agent system.
【学位授予单位】：河南师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

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