贫困县域村级财务管理问题研究

发布时间：2019-06-09 14:56

【摘要】：作为一个农业大国，解决好“三农”问题是全党工作重中之重。贫困农村地区由于其资源禀赋条件较差，，缺乏应有的改善自身经济发展状况的造血能力。为实现当前“强农惠农富农”政策，党和政府将贫困县作为重点扶贫对象，通过大量扶贫资金及物资以扶持贫困地区发展。加大对贫困县域的财政投入力度无疑是贯彻落实党的“强农惠农富农”政策的关键，然而贫困地区自身功能的强弱也会严重影响政策的实现效果。扶贫资金和扶贫项目往往会落实到贫困县域的贫困村落，使得村级财务组织成为实现“强农惠农富农”政策的重要载体，对扶贫资源的管理和使用成为贫困县域村级财务管理的重要内容。因此，如何利用好“三农”资源，提高自身造血功能，使得村级财务管理成为影响“强农惠农富农”政策成败的关键因素。本文运用区域经济发展理论、委托代理理论、博弈论和内部控制理论深入剖析了贫困县域农村经济发展落后的原因、村级财务管理的双重委托代理关系、村委会与乡镇和村民之间的双重博弈关系以及村级财务管理的激励与约束机制，分析了贫困县域村级财务管理模式、组织资金筹集、集体资产管理、扶贫资金使用效率及财务基础工作方面存在的问题及主要原因。在此基础上，通过借鉴国外成功村级财务管理经验，结合我国具体实际，从夯实农村财务管理的经济基础、加强村级财务制度建设、真正落实村民民主理财并完善村级财务监督体系、设法扩大村级财务人才来源并加强村级财务岗位建设等方面提出了提高我国贫困县域村级财务管理水平的具体建议。
[Abstract]:As a big agricultural country, solving the problem of agriculture, countryside and farmers is the most important work of the whole party. Poor rural areas lack the hematopoietic ability to improve their own economic development because of their poor resource endowment conditions. In order to realize the current policy of "strengthening agriculture to benefit farmers and rich peasants", the party and the government regard poor counties as the key object of poverty alleviation, and support the development of poor areas through a large number of poverty alleviation funds and materials. Increasing the financial investment in poor counties is undoubtedly the key to the implementation of the Party's policy of "strengthening agriculture to benefit farmers and rich peasants". However, the strength of its own functions in poor areas will also seriously affect the realization effect of the policy. Poverty alleviation funds and poverty alleviation projects are often implemented in poor villages in poor counties, making village-level financial organizations become an important carrier for the realization of the policy of "strengthening agriculture to benefit farmers and rich peasants". The management and use of poverty alleviation resources has become an important part of village financial management in poor counties. Therefore, how to make good use of the resources of "agriculture, rural areas and farmers" and improve their own hematopoietic function, so that the financial management at the village level has become the key factor affecting the success or failure of the policy of "strengthening agriculture, benefiting farmers and rich peasants". Based on the theory of regional economic development, principal-agent theory, game theory and internal control theory, this paper deeply analyzes the reasons for the backwardness of rural economic development in poor counties and the dual principal-agent relationship of village financial management. The double game relationship between village committee and township and villager, as well as the incentive and restraint mechanism of village level financial management, this paper analyzes the village level financial management mode, organization fund raising and collective asset management in poor county area. Problems and main reasons in the use efficiency and financial basic work of poverty alleviation funds. On this basis, by drawing lessons from the experience of successful village-level financial management in foreign countries, combined with the specific reality of our country, from tamping the economic base of rural financial management, strengthening the construction of village-level financial system, This paper puts forward some concrete suggestions on how to improve the level of village financial management in poor counties of our country from the aspects of carrying out democratic financial management of villagers and perfecting the financial supervision system at the village level, trying to expand the source of financial talents at the village level and strengthening the construction of financial posts at the village level.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6

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