村级财务管理问题及研究对策(论文12000字)
摘 要
现如今的村级财务管理正身处一个激变的时代，敢于变革、敢于创新、善于突破将会是这个全新时代的主题。农村经济因不断地成长和突破而日渐成熟和丰盈，村级财务管理也因不断的发展和突破而日臻完善和合理。针对当前农村财务管理中存在的系列问题,运用委托代理理论、内部控制理论、集权与分权理论、会计寻租与会计管制理论,提出了村账托管、民主理财、民主管理、民主决策、民主监督、强化配套改革等有效措施。
论文在分析农村经济实际发展水平的基础上，结合相关文献和政策，深入剖析了在现有经济体系下的县域级农村经济发展现状以及发展中所面临的困难及问题。主要表现在村级财务管理“三资”利用不充分、村级财务管理不完善、财务管理模式不匹配。村级财务管理在如此窘迫的环境中必定不会得到有效的发展和完善，那么我们就有必要结合农村经济实际发展情况，从夯实村级财务管理基础，加强村级财务组织建设，规范村级财务账务核算处理，加大对村级财务信息化制度的建设，坚持村级财务公开民主理财原则，强化村级财务人员的职业素质，加强和完善村级财务资产管理。在现有的财务管理模式下，继续探索和创新，完善管理机制，重组村级集体资产，化解村级财务不良债务等方面优化和完善我国县域级村级财务管理水平。
关键词： 村级财务管理，发展现状，财务问题，财务对策
Village-level financial management problems and countermeasures research
ABSTRACT
Nowadays the village-level financial management are in an era of catastrophe, dare to change, dare to innovation, is good at breakthrough will be the theme of this new era. Due to the continuous growth of rural economy and the breakthrough and mature and rich, village-level financial management have also been continuously perfected and the reasonable development and breakthrough. In view of the current rural financial management, a series of problems in using the principal-agent theory, theory of internal control, centralization and decentralization theory, accounting rent-seeking and accounting control theory, put forward the village zhang hosting, democratic financial management, democratic management and democratic decision-making, democratic supervision and effective measures, strengthen coordinated reform, etc.
Paper based on the analysis of the rural economy, on the basis of the actual level of development, combined with relevant literature and policy, under current economic system is a deep insight into the county level and the current situation of the development of rural economy developing facing difficulties and problems. Mainly displays in the village-level financial management "three-capital" inadequate use of incomplete, village-level financial management, financial management pattern don't match. Village-level financial management in such distress environment must not get effective development and perfection, so we it is necessary to combine the situation of development of rural economy, strengthen the village-level financial management foundation, strengthening the construction of village-level financial organization, standardize the village-level financial accounting accounting treatment, increase the construction of the village-level financial information system, adhere to the principle of village-level financial open democratic financial management, strengthen the village-level financial personnel's professional quality, strengthen and improve the village-level financial asset management. In the existing financial management mode, to continue exploration and innovation, improve the management mechanism, restructuring the village collective assets, dissolve the village-level financial bad debts, etc, to optimize and improve the county level village-level financial management level in our country.
KEYWORDS：village-level financial management, the development present situation, financial issues, financial strategies
目 录
引言 1
1 村级财务管理概述 2
1.1 村级财务管理的概念 2
1.2 村级财务管理的内容 2
1.2.1 村级财务管理的目标 2
1.2.2 村级财务管理的环境 2
1.2.3 村级财务管理的原则 2
1.3 村级财务管理相关理论 3
1.3.1 集权与分权理论 3
1.3.2 内部控制理论 3
1.3.3 委托代理理论 3
1.3.4 区域经济发展理论 4
1.4 村级财务管理模式 4
1.4.1 独立式财务管理模式 4
1.4.2 会计委派制财务管理模式 4
1.4.3 村账乡(镇)代管式财务管理模 4
1.4.4 财务结算中心式财务管理模式 5
2 公喇嘛乡村级财务管理现状及问题分析 6
2.1 公喇嘛乡村级财务管理现状 6
2.2 公喇嘛乡现行村级财务管理存在的问题 7
2.2.1 不能有效利用现有“三资” 7
2.2.2 村级财务管理不完善 10
2.2.3 现行财务管理模式不匹配 11
3 现行财务管理模式下存在问题的解决策略 12
3.1 合理充分利用现有“三资” 12
3.1.1 加强和完善资产管理 12
3.1.2 系统的开发现有资源 12
3.1.3 清收债务债权问题 12
3.2 完善村级财务管理制度 13
3.2.1 加强村级财务组织建设 13
3.2.2 规范村级财务审计工作 13
3.2.3 坚持村级财务公开民主理财原则 13
3.2.4 强化村级财务人员的职业素质 14
3.2.5 加强和完善村级财务资产管理 14
3.3 正确抉择村级财务管理模式 14
参考文献 16
后 记 17 |
