x县x镇村级财务管理问题及解决对策的研究.docVIP

x县x镇村级财务管理问题及解决对策研究 摘要：三农问题与我国社会的稳定、经济的发展有着密切的关系，而三农问题离不开村级财务管理。村级财务管理一向是广大农民群众关心的热门话题之一，它与村民的切身利益以及社会主义新农村的建设都有很大的关系。因此，本文在对x县x镇6个行政村进行走访调查的同时，结合从x镇政府收集到的资料,对x镇村级财务管理问题进行了全面的研究。发现x镇村级财务管理存在村级财务公开程度低、透明度低、村集体资产管理的规范性低等问题。针对这些问题本文进行了深入剖析，分析了存在这些问题的成因，进而提出改善x镇村级财务管理的相关建议，使x镇村级财务管理工作越发稳步进行。 关键词：x镇；村级财务管理；问题；解决对策  The Research of Village Financial Management Problems and Countermeasures of x in x xian Abstract: Three rural issues and Chinas social stability, economic development has a close relationship, and the three rural problems can not be separated from the village level financial management. Village level financial management has always been one of the hot topics of the broad masses of farmers, it has a great relationship with the vital interests of the villagers and the construction of new socialist countryside. Therefore, this paper in xxian County x Town 6 administrative villages were visited and investigated at the same time, combining with the data collected from the x town government, the x village level financial management problems of comprehensive study. Found x town village level financial management as the low degree of village-level financial disclosure and transparency is low, the village collective asset management standardization is also low. In view of these problems, the article carried on the thorough analysis to solve these problems, the causes of these problems are analyzed. Also according to the reasons of the existing problems, put forward improvement and suggestions for improving the x village level financial management, the x village level financial management work more steadily. Key words: x Town; Village Level Financial Management; Problems; Solving Countermeasures  目 录 1 绪论 1 1.1研究背景 1 1.2研究意义 1 1.2.1完善村级财务管理工作 1 1.2.2推动社会主义新农村的发展 2 1.2.3提高村级财务管理的公开性 2 2 村级财务管理概念界定及相关理论概述 2 2.1村级财务管理的内涵 2 2.2村级财务管理的基础理论 3 2.2.1集权与分权理论 3 2.2.2内部控制理论 3 2.2.3委托代理理论 3 3 x县x镇村级财务管理现状分析 4 3.1x县x镇村级财务管理现状 4 3.1.1x县x镇的基本情况 4 3.1.2x县x镇行政村财务状况 4 3.1.3x县x镇现有