湖南省村级会计委托代理模式研究

发布时间：2018-05-01 18:05

本文选题：村级财务管理 + 财务管理模式　；参考：《中南林业科技大学》2015年硕士论文

【摘要】：长久以来,农村财务问题始终是农民群众关心的热点核心问题,是农村经济建设与发展中诱发农村各种矛盾的主要根源,严重阻碍了我国社会主义新农村建设进程。农村经济的健康发展,农村基层组织正常良好的运转,需要一套科学健全完善的农村财务管理制度。为了保障广大农民群众的切身利益,我国先后探索出了村级财务管理“村财村管模式”、“村级财务委派模式”、“村级财务代管模式”等,但依然不能有效的解决我国长期存在的农村财务问题。农村财务管理问题依然是制约我国农村经济发展的瓶颈,在制度建设、人员素质、设备配置等方面存在很多漏洞,长期以来难以解决,严重阻碍了新农村建设进程,严重影响了党群干群关系和农村社会的和谐稳定。在此背景下,村级会计委托代理模式应运而生,通过多年的探索与实践,得到了财政部的推广。这一模式的实施,在实践中取得了良好的效果,使得农村财务管理工作规范化与制度化,保障了各项新农村建设的政策在基层得到有力实施,使农村基层组织能够健康有序运行,但依然存在许多不完善和缺陷。这些年对于村级会计委托代理模式的研究多集中于该模式实施的意义、做法以及存在的问题,但对于影响农村选择该种模式的因素分析依然很少。本文分为五部分：第一部分主要介绍了选题背景、研究目的与意义以及文献综述；第二部分主要界定了村级会计委托代理的相关理论,为本文的写作奠定理论基础；第三部分分析了湖南省农村会计管理主要模式以及现状,具体阐述了三种村级会计管理模式的内涵,分析了村级财务管理的具体现状；第四部分以湖南省村级会计委托代理模式的调查数据为基础,采用描述性统计和因子分析法分析了影响村级会计委托代理模式选择的因素,然后采用有序回归的方法构建模型,检验了该代理模式的选择与关键变量间的关系,结果表明,农村财务的基础制度建设、管理方式和会计人员的业务素质和乡镇的重视度对村级会计委托代理模式的选择起到关键作用,为进一步落实与推广村级会计委托代理模式,完善委托代理模式的各项措施指明了方向。第五部分是提出落实与完善湖南省村级会计委托代理模式的对策,具体的策略有：(1)健全各种管理体制,完善各项会计制度；(2)加强会计人员综合素质和培养力度；(3)提高认识,加强领导,加大宣传力度；(4)提高财务公开质量和创新公开方式；(5)增强民主监督力度和加大审计力度。
[Abstract]:For a long time, the rural financial problems have always been the focus of attention of the farmers, and the main source of various contradictions in rural economic construction and development, which seriously hindered the process of the construction of new socialist countryside in China. The healthy development of rural economy and the normal and good operation of rural grass-roots organizations need a set of scientific and sound rural financial management system. In order to protect the vital interests of the broad masses of peasants, China has successively explored the "village financial management mode", "village financial appointment mode", "village financial escrow mode" and so on. But still can not effectively solve our country's long-existing rural financial problems. The problem of rural financial management is still the bottleneck restricting the development of rural economy in our country. There are many loopholes in system construction, personnel quality, equipment allocation and so on, which have been difficult to solve for a long time and have seriously hindered the process of new rural construction. Seriously affected the relationship between the cadres and the masses and the harmonious and stable rural society. In this context, the principal-agent model of village accounting emerged as the times require, through many years of exploration and practice, has been promoted by the Ministry of Finance. The implementation of this model has achieved good results in practice, made the rural financial management work standardized and institutionalized, and ensured the implementation of various policies for the construction of new rural areas at the grass-roots level. Rural grassroots organizations can run in a healthy and orderly manner, but there are still many imperfections and defects. In recent years, the research on the principal-agent model of village accounting is mostly focused on the significance, practice and existing problems of the model, but the analysis of the factors affecting the rural choice of this model is still rare. This paper is divided into five parts: the first part mainly introduces the background of the topic, the purpose and significance of the research and literature review; the second part mainly defines the related theories of village accounting principal-agent, which lays a theoretical foundation for the writing of this paper. The third part analyzes the main mode and present situation of the rural accounting management in Hunan Province, elaborates the connotation of the three kinds of rural accounting management modes, and analyzes the specific status quo of the village level financial management. The fourth part is based on the investigation data of village accounting principal-agent model in Hunan Province, and analyzes the factors that affect the choice of village accounting principal-agent model by descriptive statistics and factor analysis, and then uses the method of orderly regression to construct the model. The relationship between the choice of agency mode and the key variables is tested. The results show that the rural financial infrastructure system construction, The mode of management, the professional quality of accountants and the importance of township play a key role in the selection of the principal-agent mode of village accounting, in order to further implement and popularize the principal-agent mode of village accounting. The measures to perfect the principal-agent model indicate the direction. The fifth part is to put forward the countermeasures to implement and perfect the principal-agent mode of village accounting in Hunan Province. The specific strategies are: 1) to perfect various management systems, 2) to strengthen the comprehensive quality of accountants and to raise their awareness. Strengthening leadership, strengthening propaganda and improving the quality of financial disclosure and innovating the way of disclosure. (5) strengthening democratic supervision and strengthening auditing.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F302.6

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