【作者】 苏凯；

【导师】 董雪艳；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2009， 硕士

【摘要】 村级财务管理是指对直接归农民集体占有、支配、管理的各种资产所发生的一切收入、使用、分配等财务活动的核算、计划、监督与控制,它是农村经济的重要组成部分。建设社会主义新农村、构建社会主义和谐社会等“以民为本”战略决策的出台,为农村建设和管理特别是村级财务管理提出了新的使命和要求。本文以财务控制理论为理论依据,进行村级财务控制研究。发现我国村级财务管理由于制度上的缺陷和管理上的漏洞等多方面的原因,出现了制度不健全、管理不民主、账目混乱、违法违纪现象严重、财会人员素质较低等一系列亟待解决的问题,造成了村级会计村级财务“内部人”控制现象严重,村民民主监督权利虚化,监督未能发挥实效,会计监督职能弱化,财务信息的非公开化或公开化的财务信息可靠性较低等现状,严重阻碍了农村经济社会发展,影响农村社会大局的稳定。鉴于村级财务管理的特殊性,运用村级财务管理主要模式,包括独立管理模式,会计委派制管理模式,村账乡(镇)代管式财务管理模式,村级财务结算中心式财务管理模式。提出了建立和完善村级财务相关制度,村级会计职业化管理,规范账务处理程序,民主理财,健全配套措施等,以改进村级财务管理混乱现状。本文由六部分组成。第一部分,从新时期村级财务管理的表现切入,说明了本文的研究目的和意义,总结了国内外的研究动态,阐述了研究方法、研究思路及可能创新之处。第二部分,介绍了村级财务管理的相关理论,对集体财产物资的保值增值和安全完整作了分析。第三部分,讲述了村级财务管理的历史演进,回顾了村级财务管理的发展历程。第四部分,对村级财务管理现状及问题分析,找出问题根源,为问题的解决做出铺垫。第五部分,针对新时期村级财务管理存在的问题,结合当前实际,提出了化解村级财务管理困境的对策,具体有:建立和完善村级财务相关制度,规范账务处理程序,建立民主管理机制,财会人员培训上岗,顺畅审计监督渠道,提高会计电算化管理。第六部分是本文的结论。更多还原

【Abstract】 Village-level financial management refers to the daily financial management activities of group proper which belong to the peasantry, including income distribution, using, controlling and so on. Village-level financial management is the foundation of the public finance system in our country, and it is one of the most important parts of financial and economic system in rural area. As the policy that building a new socialist countryside and harmonious socialist society was promulgated, we should rely on the people and work for the well-being of the people, accordingly, there are new missions and requirements in Village-level financial management.In this paper, I conduct a research on village-level financial control base on financial control theory, and we find lots of problems which caused by the defects of the system and the cracks of management in village-level financial management. Liking imperfections in our management system, undemocratic in management, muddle in the accounts, breaking law and regulation, finance staff with low efficiency and so on, all of these problems demand prompt solution. These problems seriously impeded the economic and social development in rural area, and have bad affects on the stability in countryside.There are four management models in village-level financial management:⑴Independent Management Model;⑴Accountant Accreditation Management Model;⑶V illage Account Township Hosted Management Model;⑶Financial Settlement Center of Village-level Financial Management Model. In this paper, we put forward some proposals to develop and perfect the management in village-level finance, including setting up and perfect the system of village-level financial management system, professionalizing of village-level accountants, standardizing the procedures of accounting in villages, democratic management, improving the management system and so on.This paper is consisted by six parts: firstly, making a description on the developing situation which includes the state-of-the art both in our country and in some other countries, and then, illustrate the research techniques, research ideas, main innovations in our work. Secondly, we introduce the systemic theory in village-level financial management, explain what is community property and how to maintain and appreciation the value of community property. Thirdly, we make a description in the historical evolution of village-level financial management. Fourthly, we analysis the important problems that exist in the financial management in rural area, and then, we analysis the possible causes of these problems. Fifthly, we make some suggestions to perfect the financial management in countryside, including the establishment and improvement of village-level financial management system, the standardization of accounting procedures, the establishment of a democratic management mechanism, and the training of auditor and accountants and so on. Finally, we make a summarizing of this paper.更多还原