村级财务管理模式分析
发布时间：2019-01-05 08:28
【摘要】：正一、村级财务管理亟需解决的根本问题在我国农村,村级财产是归属于全体村民所有的,就治理结构而言,全体村民是所有者也就是委托人,而对全村各项事务进行实际管理的村委会则是代理人。这种实质上的委托代理关系必然存在委托人与代理人二者的目标是否一致的问题:村集体的目标是实现集体资产的保值增值,而村委会成员会有个人的利益,比如享受特殊待遇、获得更多财富等。因此,村级财务管理所要解决的最根本问题是划分各利益主体之间的经济利益关系、界定各方权力
[Abstract]:First, the fundamental problem of village-level financial management needs to be solved in the rural areas of our country. The village-level property is owned by all the villagers. In terms of governance structure, all villagers are the owners, that is, the principal. And the village committee that carries on the actual management to the whole village each affairs is the agent. In this essential principal-agent relationship, there must be the question whether the objectives of the principal and the agent are the same: the goal of the village collective is to maintain and increase the value of the collective assets, and the members of the village committee will have individual interests. For example, enjoy special treatment, get more wealth and so on. Therefore, the most fundamental problem to be solved in village financial management is to divide the economic interest relationship among the various stakeholders and to define the power of all parties.
【作者单位】： 信阳农林学院;
【基金】：河南省科技厅软科学项目(项目编号:142400410657)阶段性研究成果
【分类号】：F302.6
[Abstract]:First, the fundamental problem of village-level financial management needs to be solved in the rural areas of our country. The village-level property is owned by all the villagers. In terms of governance structure, all villagers are the owners, that is, the principal. And the village committee that carries on the actual management to the whole village each affairs is the agent. In this essential principal-agent relationship, there must be the question whether the objectives of the principal and the agent are the same: the goal of the village collective is to maintain and increase the value of the collective assets, and the members of the village committee will have individual interests. For example, enjoy special treatment, get more wealth and so on. Therefore, the most fundamental problem to be solved in village financial management is to divide the economic interest relationship among the various stakeholders and to define the power of all parties.
【作者单位】： 信阳农林学院;
【基金】：河南省科技厅软科学项目(项目编号:142400410657)阶段性研究成果
【分类号】：F302.6
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