【作者】 陈莉；

【导师】 傅黎瑛；

【作者基本信息】 浙江师范大学 ， 企业管理， 2010， 硕士

【摘要】 农村问题是社会主义新农村和和谐社会建设关注的重点,而农村财务是农村问题的关键,如何搞好农村财务是农村改革的方向。农村财务包括的范围比较广泛,本文选取对农民生活水平影响最为关键的村级财务管理作为研究对象,运用近年来在财务管理领域广泛采用的VBM理论对其进行分析。VBM理论作为一种全新的管理理念,为现代组织的运行提供了一个新的基础,尤其对组织的财务管理有较大影响,虽然村级组织和企业组织不同,村级财务管理目标是确保村集体资产的安全与完整,但是随着村集体资产规模日趋扩大,对村集体资产的经营管理愈加重要,村级财务管理有了价值增值的需求。运用VBM理论分析我国村级财务管理中存在的问题并提出相应的政策有着重要的现实意义。本文首先界定村级财务管理的内容和范围,明确本文的研究对象,概括国内学者有关村级财务管理的研究。其次,总结VBM理论的含义及特征、辨别VBM理论与VM理论的差异,大量实践表明VBM的实现需要高层管理者的支持、员工的教育和培训、财务激励与薪酬设计以及不断变革管理方式。在此基础上结合村级财务管理和企业财务管理的异同,分析VBM在村级财务管理成功实施所需条件。然后,归纳目前我国村级财务管理制度构成、组织架构、财务管理活动内容以及财务管理模式,这些构成我国现有的村级财务管理体系。并进一步对金华市金东区村级财务管理现状进行了分析,更深层次了解我国村级财务管理状况。最后,从VBM实施的条件和基本特征等出发,结合金东区村级财务管理现状,分析我国现有村级财务管理体系存在的问题及相应的改进措施,这是本文的重点。经过详尽的分析,本文得出的结论如下：一要明确财政及农业部门在村级财务管理中的职责,统一对VBM的认识；二是加强村级财务管理队伍建设,把VBM落实到位；三是配套相应组织制度,发挥村民大会、民主理财小组职能,有效执行VBM指导下的村级财务管理；四是健全民主审核和政府审计相结合的监督体系及相应的奖惩机制,统一村集体经济组织及其成员的利益；五是放宽农村金融市场准入制度,改革现有农村金融机构,激励金融机构开发面向农村的理财产品,最后要创新村集体经济发展途径,多方位多角度实现VBM在村级财务管理中的运用。更多还原

【Abstract】 The rural problem is the focus of construction about new socialist countryside and harmonious society,and rural finance is the key to rural problems, so financial reform is the direction of reform in rural areas. Rural finance include a broader range, and this article study village-level financial management which is the most critical factor to the living standards of peasantry, using value-based management theory widely adopted by company in recent years.As a fresh concept about management, VBM provide a new basis for the operation of the modern organization. VBM has a significant impact on the organization’s financial management especially. Village-level organizations are different from business. Relevant national policies regulate the objectives of village-level financial management are to ensure security and integrity of the village collective assets. With the expansion of village collective assets, the management about operational activities of the village collective assets becomes increasingly important, and village-level financial management needs to add value. Perspective on VBM of the study about village-level financial management system has significant practical consequence.Firstly, this article defines the content and scope of village-level financial management, and nails down the object of this paper clearly, and summarizes related studies of domestic scholars on the village-level financial management.Secondly, this article summarizes the meaning and characteristics of VBM, and identifies the differences between VBM theory and VM theory. The results achieved by a large number of enterprises which use VBM, show that the realization of VBM need the support of senior management, the education and training of staff, financial Incentive and the design of pay, and enterprise management of constant change. Based on these analysis, combination of the similarities and differences of village-level financial management and business financial management, analyze the necessary conditions of the successful implementation of VBM in village-level financial management.Thirdly, the article summarizes the composition of current China rural financial management system, the structure of organization, and financial management activities. These constitute our existing village-level financial management system. This part further analyzes recent practices of financial management in the region of Jindong of Jinhua city This contributes to a better understanding of our village-level financial management.Finally, according to the basic characteristics and the conditions about implementation of VBM and the practices of financial management in the region of Jindong, analyze existing problems of village-level financial management system and propose measures for improvement. The part is the key of this article.This article comes some conclusions after a detailed analysis. Firstly clear the responsibility of financial and agricultural sector in the village-level financial management, and unify the understanding of the VBM. Secondly, strengthen the building of village-level financial management team, and put VBM into effect. Thirdly, complete the corresponding organizational system, and play the role of villager meeting and democratic financial group to implement the VBM effectively. The forth is to perfect audit monitoring and incentive system by combining democratic audit and government audit to unify the interests between collective economic organizations and their members. At the same time, relax the rural financial market access system, reform the existing rural financial institutions, and encourage financial institutions to develop financial products especially for rural areas. And the last is to innovate ways to develop village collective economy to achieve the use of VBM in village-level financial management Multi-directionally.更多还原