【作者】 许多；

【导师】 周慧滨；

【作者基本信息】 中南林业科技大学 ， 农村与区域发展， 2012， 硕士

【摘要】 做好村级财务管理的规范和完善工作,对于保持农村基层干部的先进性,维护广大农民群众的根本利益,有着举足轻重的作用,尤其是对推进社会主义新农村建设具有极其重要的意义。本文在对长沙市岳麓区莲花镇16个村集体经济组织进行摸底调查的基础上,进行村级财务管理研究。发现莲花镇村级财务管理主要存在以下问题：村级债务问题较为严重；村级资产管理欠规范；村级会计基础工作较为薄弱；村务公开、民主理财形式化。分析了存在问题的原因：村干部重视不够,认识上存在误区；村干部理财意识滞后,村级财务管理水平较低；村级财务管理上缺乏规范性,制度化；村级财务管理队伍不稳定,素质较低；监督主体意识不强,缺乏有效监督。进一步引发了对完善村级财务管理的思考,提出了充实调整财会队伍体系,提高财会人员能力；完善村级财务监督体系,加强财务预警工作；强化审计职能,完善责任追究体系；充分发挥村民自治作用,切实提高干部素质；改进会计委派制,改革村级会计管理体制；加强经济责任审计,加大违法违纪查处力度等建议。更多还原

【Abstract】 As the major measure to protect the vital interests of villagers, standardizing rural financial management is an important content for strengthening the construction of the rural Party Conduct and Incorrupt Government and improving rural leaders’way of behaviors. An excellent completion of this work plays a significant role in enhancing the social harmony and stableness of the rural area and promoting the construction of a new socialist countryside.The thesis conducts a research of rural financial management through a survey of16countries in Lianhua Town of Yuelu District, Changsha, which shows the following problems:the debt problems is severe; rural asset management is not normative enough; the fundamental work of the rural accountants is weak; the openness of rural administrative affairs and democratic financial management are superficial. It also analyzes the causes which include the underemphasis, mistaken ideas and hysteretic financing awareness of the rural leaders, poor financial management, lack of regulations and rules in terms of financial management, the unstableness and poor qualifications of the financial leaders, low awareness of supervision and lack of effective supervision. The cause analysis triggers a further thought of completing rural financial management and the following suggestions are provided:adjusting the accountant team and increasing the professions of accountants, completing the supervision system and strengthening the prewarning work, reinforcing the audit functions and completing the responsibility track system, fully applying the villager self-management policy and improving the qualities of leaders, improving the appointment system of accountants and reforming the accounting management system, strengthening the audit of economic responsibilities and impose heavier penalty for the breakage of laws and regulations.更多还原