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Position: Home > Articles > Present Problems and Countermeasures of Rural Finance Management Hunan Agricultural Sciences 2010 (21) 170-173

当前村级财务管理问题及对策研究

作  者:
廖昌规
单  位:
中南大学商学院
关键词:
农村;财务管理;问题;村账托管;民主理财;配套措施
摘  要:
针对当前农村财务管理中存在的系列问题,运用委托代理理论、内部控制理论、集权与分权理论、会计寻租与会计管制理论,提出了村账托管、民主理财、民主管理、民主决策、民主监督、强化配套改革等有效措施。
译  名:
Present Problems and Countermeasures of Rural Finance Management
作  者:
LIAO Chang-gui(Business School of Central University,Changsha 410014,PRC)
关键词:
countryside;financial management;problem;township finance trusting to govern;democratic finance management;supporting measures
摘  要:
According to a series of problems appeared in the rural finance management,this thesis applied trusting-agent theory,internal control theory,centralization and decentralization theory,accounting rent-seeking and control theory,and put forward a series of affective measures to improve the present situation of financial management in the countryside,which including township finance trusting to govern,democratic financial management,democratic management,democratic decision-making,democratic supervision,perfecting supporting measures,and so on.

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