当前村级财务管理问题及对策研究
本站原创 论文中文摘要：建设社会主义新农村、构建社会主义和谐社会等“以民为本”战略决策白勺出台,为农村建设和管理特别是村级财务管理提出了新白勺使命和要求。近年来,在农村经济社会快速发展白勺进程中,由于制度上白勺缺陷和管理上白勺漏洞等多方面白勺原因,我国村级财务管理中出现了会计基础工作薄弱、账目混乱、违法违纪现象严重、制度不健全、管理不、财会人员素质较低等一系列亟待解决白勺问题,造成了村级会计信息严重失真、干群关系紧张等不良后果,阻碍了农村经济社会发展,影响农村社会大局白勺稳定。鉴于村级财务管理白勺特殊性,运用委托理论、内部控制理论、集权与分权理论、会计管制与会计寻租理论,以长沙市雨花圭塘村为例证进行了分析和评价,提出了村账乡(镇、街)代管、村级会计委派制、村级会计职业化管理、决策、监督、理财、注册会计师进入村级审计监督领域、健全配套措施等改进村级财务管理混乱现状白勺有效措施
Abstract（英文摘要）：www.328tibet.cn Strategic policies which people’s profit is the first such as the construction of a new socialist countryside and constructing a harmonious socialist society put forward a new mission and requirement for the construction and management in the countryside,especially the financial management in the countryside. In the last few years,in the process of the rapid economic development in the countryside because of the financial system defect and loopholes in management,a series of problems appeared in the rural finance management,for example,the weakness of accountimg basis,the muddle in the accounts,the serious phenomenon of breaking law and regulation,the disordered system,undemocratic management and the relatively low—level of accountants .These problems cause some negative consequences such as the serions distortion accounting information in the countryside and the nervous relationship between the cadres and the masses .They also set back the economic development and affect the overall stability in the countryside.For the particularity of financial management in the countryside,this thesis applies trusting-agent theory,interal control theory,centralization and decentralization theory,accounting control and rent-seeking theory,It also makes an analysis and comment based on Guitang village and puts forward a series of affective measures to improve the present situation of financial management in the countryside,for example,trusting-agent theory trusting township to govern rural finance,accrediting accountants to countryside,accountant professional management, democratic decision-making,supervision,democratic financial management,certified public accountants enter the area of control over budget perfecting supporting measures.
论文关键词： 农村；财务管理；问题；村账乡代管；会计委派；管理；审计监督；
Key words（英文摘要）：www.328tibet.cn countryside；financial management；problem；trusting township to govern rural finance；accrediting accounting；democratic management；auditing supervision；
Abstract（英文摘要）：www.328tibet.cn Strategic policies which people’s profit is the first such as the construction of a new socialist countryside and constructing a harmonious socialist society put forward a new mission and requirement for the construction and management in the countryside,especially the financial management in the countryside. In the last few years,in the process of the rapid economic development in the countryside because of the financial system defect and loopholes in management,a series of problems appeared in the rural finance management,for example,the weakness of accountimg basis,the muddle in the accounts,the serious phenomenon of breaking law and regulation,the disordered system,undemocratic management and the relatively low—level of accountants .These problems cause some negative consequences such as the serions distortion accounting information in the countryside and the nervous relationship between the cadres and the masses .They also set back the economic development and affect the overall stability in the countryside.For the particularity of financial management in the countryside,this thesis applies trusting-agent theory,interal control theory,centralization and decentralization theory,accounting control and rent-seeking theory,It also makes an analysis and comment based on Guitang village and puts forward a series of affective measures to improve the present situation of financial management in the countryside,for example,trusting-agent theory trusting township to govern rural finance,accrediting accountants to countryside,accountant professional management, democratic decision-making,supervision,democratic financial management,certified public accountants enter the area of control over budget perfecting supporting measures.
论文关键词： 农村；财务管理；问题；村账乡代管；会计委派；管理；审计监督；
Key words（英文摘要）：www.328tibet.cn countryside；financial management；problem；trusting township to govern rural finance；accrediting accounting；democratic management；auditing supervision；