乐清市农村集体“三资”管理问题及对策研究

发布时间：2018-11-05 11:17

【摘要】：农村集体资金、资产和资源(简称“三资”)是发展农村经济和实现农民共同富裕的重要物质基础。当前存在许多农村集体“三资”管理薄弱环节,严重危害农村基层政权稳定和社会主义新农村建设。因此,加强农村集体“三资”管理,有利于稳定和完善农村基本经营制度,维护集体经济组织和农民群众的合法权益;有利于盘活农村集体存量资产,增加农民财产性收入;有利于壮大农村集体经济实力,增强集体组织为农户服务的功能。本文采取实地调查、归纳总结等方法,对乐清市农村集体“三资”管理进行研究,对国内外村级经济组织进行分析,对委托代理、内部控制、会计寻租等理论进行借鉴,对乐清市农村“三资”管理的现状进行实地调查和深入剖析,并分析因农村“三资”管理引发信访易发多发的原因,最终提出解决乐清市农村“三资”管理问题的对策建议,为党委政府决策提供有益参考。通过分析研究主要得出以下结论:1.农村集体“三资”管理不到位是引发农村信访问题的主要原因之一,影响了群众的获得感和对党委政府的信任感。2.乐清市农村“三资”管理存在的问题:“三资”监管的统筹能力弱化,工作体系不健全;会计队伍不稳定、力量配备不足、兼职较多,代理会计待遇偏低;村账报账员素质参差不齐,村务监督委员会成员水平不高,信访矛盾较为突出、农村干部违纪违法行为时有发生等。3.提高乐清市农村“三资”管理水平的建议:加强农村集体“三资”监管,健全“三资”管理各项制度,堵塞财务管理各项漏洞,加强“三资”管理队伍建设,全面推进村务公开工作,抓好农村涉“三资”信访问题化解,加大监督检查力度,积极探索改革。
[Abstract]:Rural collective funds, assets and resources (referred to as "three capital") are the important material basis for developing rural economy and realizing farmers' common prosperity. At present, there are many weak links in the management of rural collective "three capital", which seriously endanger the stability of rural grassroots regime and the construction of new socialist countryside. Therefore, strengthening the rural collective "three capital" management is conducive to stabilizing and perfecting the rural basic management system, maintaining the legitimate rights and interests of collective economic organizations and farmers, activating the rural collective stock assets, and increasing the peasants' property income. It is beneficial to strengthen the strength of rural collective economy and strengthen the function of collective organization to serve farmers. In this paper, the rural collective "three capital" management in Yueqing City is studied by field investigation, summing up and so on, and the economic organizations at the village level at home and abroad are analyzed, and the theories of principal-agent, internal control, accounting rent-seeking and so on are used for reference. The present situation of rural "three capital" management in Yueqing City is investigated and deeply analyzed, and the reasons for the frequent letters and visits caused by the rural "three capital" management are analyzed, and the countermeasures and suggestions to solve the problem of rural "three capital" management in Yueqing City are put forward. To provide a useful reference for party committee government decision-making. The main conclusions are as follows: 1. The lack of rural collective "three capital" management is one of the main reasons for the problem of rural petition, which affects the people's sense of acquisition and trust in the party committee and government. 2. The problems of rural "three capital" management in Yueqing City are as follows: the overall ability of supervision of "three capital" is weakened, the working system is not perfect, the accounting team is unstable, the strength is insufficient, the part-time jobs are more and the agent accounting treatment is on the low side; The quality of the village account reporting staff is uneven, the level of members of the village affairs supervision committee is not high, the contradiction between letters and visits is more prominent, and the violation of discipline and illegal behavior of rural cadres has occurred from time to time. 3. Suggestions for improving the management level of "three capital" in rural areas of Yueqing: strengthening the supervision of "three capital" in rural collectives, perfecting the management system of "three capital", plugging up the loopholes of financial management, strengthening the construction of "three capital" management team, We will comprehensively promote the work of making village affairs public, resolve the problem of "three capital" letters and visits in rural areas, intensify supervision and inspection, and actively explore reform.
【学位授予单位】：江西农业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F321.32

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