【作者】 崔国平；

【导师】 任辉；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2008， 博士

【摘要】 农村集体经济是我国农村经济发展的重要支柱,农村财务会计管理工作是我国农村经济工作的重要组成部分,一直是农民群众关注的热点、各级政府关注的重点。它反映了国家、集体、农户之间的利益分配关系,涉及到农民群众的根本利益,它直接关系到农村经济的发展与稳定、关系到整个农业和农村工作,非常重要。农村经济工作在促进农村脱贫致富奔小康的过程中,迫切需要科学、规范、有效的财务会计管理作支持。探索、设计、选择适合农村自身发展特点的农村财务会计管理模式不仅是加强农村财务管理工作、促进农村集体经济发展、确保农村集体资产保值增值的需要,同时也是维护农民切身利益、反腐倡廉、巩固党在农村执政基础和地位的需要。近年来,随着社会主义新农村建设进程的日益加快,农村改革不断深入,农村集体经济的实力不断壮大,农村财力不断增强,对农村财务会计管理不断提出新的更高的要求。当前,我国农村集体经济组织财务会计管理混乱问题已经成为了农村诸多矛盾的焦点。通过分析农村财务会计管理现状,从经济学角度进行剖析,可以发现我国农村财务管理混乱的原因是极其复杂和多方面的,这其中既有宏观层面的原因,又有微观层面的原因;既有客观上的我国农村集体经济长期相对薄弱的原因,也有许多主观上的人为因素;既是现存条件下农村财务工作博弈参与者理性选择的结果,同时也是官员晋升锦标赛下地方官员不遗余力、甚至是不惜违背相关法规和政策去追逐政绩和晋升机会的结果。本研究通过对我国目前农村财务管理现状和所存在问题的原因分析,对现行的农村财务会计管理模式进行了对比研究,在此基础上,对农村集体财务会计管理模式的设计与选择作了系统的探索研究,这种探索与研究将有利于切实解决农村财务会计管理中的深层次问题和农村财务会计管理体制创新;对加强农村财务会计管理,发挥集体经济在全面建设农村小康社会进程中的特殊作用具有十分重要的现实意义和极其深远的战略意义。本研究阐述了系统研究农村财务会计管理模式的重要性,分析了农村财务会计管理模式的历史沿革,从历史沿革的分析可以看出,农村财务会计管理模式的演变与农村经济体制变革、农村经济发展以及农村财务会计管理工作水平的提高是密不可分的。通过对现行农村财务会计管理模式进行对比研究发现,这几种现行模式的含义、特点、优缺点、适用条件等均有所不同,它们的选用及实施对促进当地农村财务会计管理水平的提高、改变农村财会管理薄弱的现状均发挥了程度不同的积极作用,但由于其自身设计、当地农村实际情况等因素的影响使其在运行过程中也出现了这样或那样的问题,再加上各地农村经济发展情况差异大,财务会计管理水平参差不齐,所以,一味强调“一刀切”的行政命令式方式来推进农村财务会计管理模式的创新,既不合理、也不合法更不实际。影响农村财务会计管理模式设计和选择的因素有很多,对这些因素进行全面、综合、细致的分析与研究,可以提高农村会计管理模式设计与选择的科学性。本研究从经济学角度研究分析了农村财务会计管理模式的设计与选择,首先,运用博弈理论从囚徒困境出发分析了农村会计舞弊行为模型的构建,对村委会提供信息的博弈、村委会与监管部门的博弈、村财会人员实施会计舞弊的博弈进行了分析,得出现有农村财会管理体制决定了会计监督的职能不能充分有效发挥、是农村虚假会计信息泛滥的根源之所在,研究创新农村财务会计管理模式将是解决农村财务会计管理混乱的根本途径。然后,运用“官员晋升锦标赛理论”分析了我国农村财会管理模式设计与选择的制度性影响因素。通过对实务中农村财务会计管理体制改革探索的成功范例进行分析,提出解决问题的对策,即:在我国现行制度下,应充分考虑到官员晋升锦标赛对农村财会管理工作产生不良影响的可能性,在农村财会管理模式的设计上尽量趋于科学,通过加强农村财务监管与审计、提高农村财会工作的独立性等手段,来最大限度地避免官员晋升锦标赛对农村财会管理工作的负面影响。在农村财务会计管理模式的选择问题上,绝不能搞一刀切,要根据农村实际情况采用适合自身发展特点的农村财会管理模式,并提出几种农村财务会计管理模式,建议进一步推广。农村财务会计管理模式的系统研究将有助于理顺农村各利益集团的利益关系,堵塞集体资产流失的漏洞,促进农村集体经济的稳定快速健康发展和农村社会的稳定,巩固农村基层组织的政治地位,对现代农业、和谐社会、绿色农业等的构建发挥着重要的积极作用。更多还原

【Abstract】 Recently, as the process of construction of new socialist rural area speeds up, countryside reform is performed deeply, the strength of rural collective economy is reinforced and rural financial ability is enhanced continuously. In these conditions, higher requirements are implied on rural financial accounting management. The problem of rural financial accounting management being in messes has become the focus of all contradictions. On one hand, exploring、designing and choosing suitable management model of rural financial accounting is a way to enforce rural financial management, promote the development of rural collective economy, keep the value-keeping and value-increasing of collective assets. On the other hand, it is necessary to keep farmers’ interest, to combat corruption and to consolidate CPC’s ruling foundation in rural areas. In this paper, the current forms, influential factors and theoretical basis of rural financial accounting management model were conducted a by using standard analysis and positive analysis, qualitative analysis with quantitative analysis, comparative analysis and so on. By doing these, we systematically researched the rural financial accounting management model and designed more perfectible model which suits for the characters and rules of rural economy.The designation and choice of rural collective financial accounting management model was analyzed based on the present situation of rural financial accounting management. And it will be useful to resolve problems deeply and innovate the system. Enforcing rural financial accounting management plays a practical and strategic role in the collective economy of overall constructing comparatively well-off society.The importance and the history of studying on the rural financial accounting management model were given with the comparative analysis. From the macro and micro point of view, factors affecting designation and choice of rural financial accounting management model were presented. Rural accounting fraud model was constructed by game theory. Its institutional factors were analyzed by using the theory of championship of official promotion. Then a case study is illustrated.According to above discussion and analysis, we can see that the evolution of rural financial accounting model is connected with rural economic system transformation, the enhancement of rural economic development and rural financial accounting management. After comparative research on present rural financial accounting management model, we found that some aspects about the meaning, characteristics, advantage and disadvantage, applicable conditions of rural financial management are different between these models. The correct selection and implication of them are useful for improving rural financial accounting management level, changing the weak condition of rural financial accounting management. Because of its designation and rural realities, some problems came forth in the operating process. Besides the condition of rural economy, uneven levels are existed in rural financial accounting management. It is not reasonable and practical to promote the innovation of rural financial accounting management model by means of guillotine cutting. There are many factors which influence the choice and designation of rural financial accounting management model. Macro and micro factors, objective and subjective factors are all included. To make the designation and choice of rural financial accounting disclosure more scientific, all these factors should be analyzed fully.By analyzing the game of information of village committee, the game between village committee and regulators, the game of accountants, we found that the fact of false information and the massive condition is due to the fact that accounting supervision has not played its role fully and it is also the choice of game participants. So innovation of the rural financial accounting management model is the fundamental way to end the masses in management. By analyzing the theory of championship of official promotion, we found that the masses are caused by the fact that officers pursue achievements and career opportunities. In the present system of China, adverse effects caused by championship of official promotion should be considered fully. And the designation should be more scientific. Thereby adverse effects could be avoided by strengthening the supervision and audition of rural financial accounting and the independence of rural accounting.At last, three suitable models are put forward and successful examples provide proof. Further implication should be carried out in the future.The systematical research of rural financial accounting management model is benefit to the interest of all parts. It is helpful to prevent the loss of collective assets. Furthermore, it can promote the development of rural collective economy and the social stability and strengthen the political status. At the same time, the construction of modern agriculture, harmonious society, green agriculture needs such research to support.更多还原