农村财务会计管理模式研究
|
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。
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.
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。
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.
引文
1.毕于乐,王玉霞,吉喆.推行农村财务信息化管理 促进农村稳定和发展[J].农业网络信息,2006(1),35-36
2.陈鹏.会计委派园地又开新葩[J].财税与会计,2001(2),20-21
3.陈琪.农村财务管理的困境及其化解路径[J].调研世界,http://www.cnki.net
4.崔国平.农村财务管理存在的问题及对策研究[J].山东经济,2007(5),83-88
5.崔国平.对我国农村财务管理模式的再思考[J].中国农业会计,2007(8),44-46
6.程倩.关于农村财务制度设计的几点思考[J].河北大学成人教育学院学报,2006(3),96-98
7.陈少婷,蔡壁洪.“村账镇管”模式的存在问题及对策[J].广东农业科学,2006(2),92-94
8.财政部.村集体经济组织会计制度[J].财会月刊,2005(2),67-76
9.东港区财政局.农村会计实施“六位一体”联动管理[J].农村财政与财务,2004(7),15
10.杜明新,巩丽杰.会计委派、异村任职,规范村级财务管理[J].农村经营管理,2004(1)
11.冯桂华,朱平.农村会计人员管理体制改革与发展初探[J].山东经济战略研究,2003(12)
12.范小建.范小建副部长在农业部财务工作会议上的讲话[J].中国农业会计,2006(6),4-7
13.高海宾.河北积极推进农村财务委托代理服务制[J].中国监察,2006(2),48-49
14.郭井生.积极推行会计电算化 提高农村财务管理水平[J].农村财务会计,2001(9),43-44
15.郭京裕,李林.加强农村财务工作 促进社会稳定发展[J].山东农业,2000(1),32
16.河南省各地积极探索加强农村财务管理办法[J].农村合作经济经营管理,2001(11),22-24
17.贺雪峰.论现行村级组织制度创新的策略选择[J].中州学刊,1998(3)
18.国家统计局山东调查总队.山东农村全面建设小康监测报告2006
19.高仕成.临淄区建立乡村财务管理运行模式的调查[J].中国农业会计,2007(9)
20.何凤平,郑少锋等.农村会计统一代理制模型[J].西北农林科技大学学报,2004(4)
21.黄涛.农村财务管理的思考[J].三农,2005(6),46
22.胡星辉.有关“三农”资金的财务管理问题探析[J].安徽农业科学,33卷8期
23.焦卫东.提高会计人员素质 强化村级会计工作[J].中华会计学习,2005(11),52
24.刘长琴.会计委派制优缺点的认识[J].现代审计与会计,2004(7)
25.刘登高,师高康等.农村集体经济组织财务会计有关问题研究[J].农村财务会计,2003(5)
26.柳付军.税费改革后农村财务管理的调查与思考[J].中国农业会计,2003(9)
27.李公国,丰殿启.农村财务管理体制新模式--乡镇农村财务代管中心[J].农村合作经济经营管理,2002(7),26
28.刘军辉.河北适时培训农村会计[J].农村财务会计,2005(7),14
29.刘建良.浅议加强农村会计管理[J].会计之友,2005(7)A,28
30.李开荣.发展农村经济应加强农村会计工作.维普资讯http://www.cqvip.com
31.吕守明.五项制度管好农村财务[J].农村经营管理,2001(1)
32.卢衍文.凤城市农村集体财务管理的现状与对策[J].农业经济,2002(11),48-49
33.苗玉成.农村财务管理中存在一些不当问题[J].中国监察,2006(9),47
34.农业部农村经济体制与经营管理司,农业部农村合作经济经营管理总站乡村债务资料汇编
35.农业部农村经济体制与经营管理司,农业部农村合作经济经营管理总站.农村集体资产和财务管理文件汇编
36.农业部确定全国农村集体财务管理规范化示范单位[J].农村财务会计,2006(3),9
37.庞文群.对农村财务管理改革的调查与思考[J].农村财政与财务,2004(4)
38.彭原.浅谈村级财务会计委托代理制[J].维普资讯http://www.cqvip.com
39.齐敬冰,彭殿义,沈廷金.一改、两清、三监管财务管理上规范[J].山东农业,2001(5),33
40.秦月君,高红,王斌.日照市东港区实行财务集中核算[J].中国农业会计,2005 (5),22
41.齐友发.农村推行会计委派制和会计代理制的几个问题[J].中国农业会计,2005(3):33-35.
42.权振庭,蒋建华.村级财务管理应进一步加强[J].财税与会计,2001(3),17-18
43.史成贵.村集体经济组织财务管理现状及模式的探讨[J].安徽农业,2004,12
44.山东省平度市人民政府.农村财务管理体制--提高财务规范化管理水平[J].农村经营管理2005,3
45.宋洪远,张海洋.防范与化解乡村债务的路径选择,http://www.cnki.net
46.施林静,黄建飞.现行会计委派制存在的问题及应对策略浅析[J].引进与咨询,2006(1),49-50
47.孙强,徐艳.对农村财务实行村有乡管办法的几点思考[J].农业经济,2000(6),49
48.宋涛.浅谈村会计委托代理制在深化农村税费改革中的作用[J].农业经济,2005(12),55
49.沈廷金,张连辉,刘树远.积极探索财务管理新模式 全面提升财务管理水平[J].农村经营管理,2006(1),38-39
50.孙思云.农村财务收支管理改革的思考[J].四川会计,2003(9)
51.宋晓梅.当前农村财务管理存在的问题及对策[J].中国农业会计,2006(2),47-48
52.万峰.“村账乡管”需完善[J].中国监察,2005(2),49
53.王静.农村财务规范化管理机制探索[J].2006(5),10
54.王甲午,赵世斌,樊赤龙.村财乡(镇)双代管的实践及现实意义[J].农业经济,2002(3),45-47
55.吴开荣.村账托管后如何加强财务管理[J].福建农业,2004(1)
56.魏凌君.对农村实行会计委派制的设想[J].财会月刊,2004,A1,21-22
57.王丽芹,李文德.村级财会工作的改革取向和模式选择[J].中国农业会计,2006(5),26-27
58.王满,刘媛媛.关于会计委派制的经济学思考[J].财务与会计,2001(10),50-51
59.吴兴国.谁应当为村级债务买单--对村级债务承担主体的透析[J].调研世界,37-38
60.徐丙臣,曹玉香,赵起.积极推行农村会计委派制[J].农业经济,2004(9),49
61.徐捷.村账乡管值得注意的问题[J].农村财务会计,2004(1),54
62.徐茜.农村推行会计委派制的探讨[J].经济师,2004(8),178-179
63.奚日晨,周小荣.农村信用社财务会计管理存在的问题及建议[J].金融与经济,2005(5),58-59
64.肖树林.完善村级财务管理的思考[J].山西财税,2004(8)
65.熊育彦.会计集中核算系统安全运行的保障措施[J].中国金融电脑,2005(7),25-27
66.绳广群.浅议村会计集中办公制度[J].山东农业,2000(1),33
67.杨红.浅谈当前农村财务管理存在的问题及对策[J].四川农业科技,2003(4)
68.袁康来,张春景.当前农村村级财务管理中的重要问题及对策[J].农业与技术,2003(2),12-14
69.杨卫军,韦苇.化解村级债务的对策研究[J].安徽大学学报,2004(7),112-115
70.杨雪敏.积极推行农村会计委派制,规范农村财务管理[J].河南农业,2004(9)
71.周国银,亓玉文.实行四化管理 促进农村经济稳定发展[J].山东农业,2001(4),31
72.张辉.村级民主理财存在的问题与对策[J].河南农业,2005(8),6
73.张环录,王永来等.村财乡管财务管理模式研究[J].中国农业会计,2007(8)
76.庄红梅.农村财务管理中的常见问题与改革[J].农村财政与财务,2004(6)
77.周海霞,张梅.浅谈农村会计职业化管理[J].中国科教博览,2005(4),145
78.张海英.解决农村财务管理不规范的主要对策[J].山东农业,2003(12)
79.周杰,王志雄.注册会计师业务在农村扩展的一些探索[J].中国注册会计师,2006(4),32-34
80.周黎安.中国地方官员的晋升锦标赛模式研究[J].经济研究,2007(7),36-49
81.张寿年.试论新形势下会计委派制度[J].财会园地,2006(2),80-81
82.占一熙.浅议规范完善村会计委托代理制[J].中国农业会计,2003(8),14
83.Anthony Kyereboah-Coleman.The impact of capital structure on the performance of microfinance institutions,The Journal of Risk Finance,2007,Volume:8 Issue:1 Page:56-71.
84.Acemoglu,Daron,and James Robinson,2004,Institutions as the Fundamental Cause of Long-Run Growth,NBER Working Paper.
85.Allen,Frank,Jun Qian,and Meijun,2005,Law,Finance,and Economic Growth in China,Journal of Financial Economics 77 Page:57-116.
86.Aoki, Masahiko, 1988, Informationg, Incentives and Bargaining in the Janpanese Economy, Oxford University Press.
87.Ben Brown. Practical Accounting for Farm and Rural Business (Paperback), The Crowood Press Ltd; New Ed edition, October, 2003.
88.Cees Leeuwis, Anne Van den Ban. Communication for Rural Innovation: Rethinking Agricultural Extension, John Wiley and Sons., April 2004
89.Chamhuri Siwar, Mohd. Yusof Kasim. Urban development and urban poverty in Malaysia, International Journal of Social Economics, 1997, Volume: 24 Issue: 12 Page: 1524 - 1535.
90.Chandana Alawattage,Trevor Hopper,Danture Wickramasinghe. Introduction to management accounting in less developed countries , Journal of Accounting & Organizational Change, 2007, Volume: 3 Issue: 3 Page: 183 - 191.
91.Cheng Enjiang, Christopher Findlay, Zhu Gang, and Andrew Watson. Rural Financial Markets in China, Asia Pacific Press, April 2003.
92.Chih-Jou, J Chen. Transforming Rural China: How Local Institutions Shape Property Rights in China, Routledge, December 2004.
93.Christopher J. Green, Colin H. Kirkpatrick, Victor Murinde. Finance for small enterprise growth and poverty reduction in developing countries, Journal of International Development, 2006, Volume 18, Issue 7, Pages: 1017-1030.
94.Csaba Csaki, Laura Tuck. Rural Development Strategy: Eastern Europe and Central Asia (World Bank Technical Paper), World Bank Publications, June 2000.
95.Colin G.Brown, Scott A. Waldron, John W. Longworth. Rural development in China: Industry policy, regionalism, integration and scale, International Journal of Social Economics, 2005, Volume: 32 Issue: 1/2 Page: 17 - 33.
96.Frye, Timothy, and Andrei Shleifer ,1997, The Invisible Hand and Grabbing Hand ,American Economic Review 87 Page:354-358.
97.Him Chung. China's Rural Market Development in the Reform Era (Ashgate Economic Geography Series), Ashgate Publishing, September 2004.
98 Jenny Clegg. Rural cooperatives in China: policy and practice, Journal of Small Business and Enterprise Development, 2006, Volume: 13 Issue: 2 Page: 219-234
99 Jerry Kolo. An analysis of strategic issues in institutionalizing a financial systems approach for microenterprise development in Africa, Managerial Finance, 2006, Volume: 32 Issue: 7 Page: 594 - 605.
100.Jordi Planas,Enric Saguer. Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950, Accounting, Business and Financial History, 2005, Volume: 15, Issue: 2, page: 171-185.
101.Kenneth Kaoma Mwenda,Gerry Nkombo Muuka.Towards best practices for micro finance institutional engagement in African rural areas:Selected eases and agenda for action,International Journal of Social Economies,2004,Volume:31,Issue:1/2;Page:143-158.
102.Kent D.Olson.Farm Management:Principles and Strategies,John Wiley and Sons.,September 2003
103.La Porta,R.,Lopez-de-Silanes,F.,A.Shleifer,and R.Vishny,1998,Law and Finance,Journal of Political Economy 106 Page:1-30
104.Martyn Warren.Financial Management for Farmers and Rural Managers,John Wiley and Sons.,1997
105.Montinola,G.,Yingyi Qian,Berry Weingast,1995,Federalism,Chinese Style:the Political Basis Success in China,World Polictics 48 Page:50-81
106.Nuray Kizilaslan.Agricultural information systems:a national case study,Library Review,2006,Volume:55 Issue:8 Page:497-507.
107.Peter.DebusRural Accounting Firm Boosts Productivity by 20%,http://www.microsoft com/australia/smallbusiness/themes/sbcsitemap.mspx,2004-1-15/2006-3-9.
108.Richard L.Meyer and Geetha Nagarajan.Rural Financial Markets in Asia:Policies,Paradigms,and Performance(Study of Rural Asia,V.3),An Asian Development Bank Book,May 2001.
109.Rueben C.Buse.Rural Information Systems:New Directions in Data Collection and Retrieval,Iowa State Press,August,1992.
110.Savita Shankar.Transaction costs in group microcredit in India,Management Decision,2007,Volume:45 Issue:8 Page:1331-1342.
111.Shivraj Kanungo.On the emancipatory role of rural information systems,Information Technology & People,2004,Volume:17 Issue:4 Page:407-422.
112.Stephen B.Peterson.Financial reform in a devolved African country:lessons from Ethiopia,Public Administration and Development,2001,Volume 21,Issue 2,Pages:131-148.
113.Shleifer,Andrei,and Robert Vishny,1993,Corruption,Quarterly Journal of Economics 108 Page:599-618
114.Thomas N.Tyson,Richard K.Fleischman,David Oldroyd.Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies.Accounting,Auditing & Accountability Journal,2004,Volume:17 Issue:5 Page:758-778.
2.陈鹏.会计委派园地又开新葩[J].财税与会计,2001(2),20-21
3.陈琪.农村财务管理的困境及其化解路径[J].调研世界,http://www.cnki.net
4.崔国平.农村财务管理存在的问题及对策研究[J].山东经济,2007(5),83-88
5.崔国平.对我国农村财务管理模式的再思考[J].中国农业会计,2007(8),44-46
6.程倩.关于农村财务制度设计的几点思考[J].河北大学成人教育学院学报,2006(3),96-98
7.陈少婷,蔡壁洪.“村账镇管”模式的存在问题及对策[J].广东农业科学,2006(2),92-94
8.财政部.村集体经济组织会计制度[J].财会月刊,2005(2),67-76
9.东港区财政局.农村会计实施“六位一体”联动管理[J].农村财政与财务,2004(7),15
10.杜明新,巩丽杰.会计委派、异村任职,规范村级财务管理[J].农村经营管理,2004(1)
11.冯桂华,朱平.农村会计人员管理体制改革与发展初探[J].山东经济战略研究,2003(12)
12.范小建.范小建副部长在农业部财务工作会议上的讲话[J].中国农业会计,2006(6),4-7
13.高海宾.河北积极推进农村财务委托代理服务制[J].中国监察,2006(2),48-49
14.郭井生.积极推行会计电算化 提高农村财务管理水平[J].农村财务会计,2001(9),43-44
15.郭京裕,李林.加强农村财务工作 促进社会稳定发展[J].山东农业,2000(1),32
16.河南省各地积极探索加强农村财务管理办法[J].农村合作经济经营管理,2001(11),22-24
17.贺雪峰.论现行村级组织制度创新的策略选择[J].中州学刊,1998(3)
18.国家统计局山东调查总队.山东农村全面建设小康监测报告2006
19.高仕成.临淄区建立乡村财务管理运行模式的调查[J].中国农业会计,2007(9)
20.何凤平,郑少锋等.农村会计统一代理制模型[J].西北农林科技大学学报,2004(4)
21.黄涛.农村财务管理的思考[J].三农,2005(6),46
22.胡星辉.有关“三农”资金的财务管理问题探析[J].安徽农业科学,33卷8期
23.焦卫东.提高会计人员素质 强化村级会计工作[J].中华会计学习,2005(11),52
24.刘长琴.会计委派制优缺点的认识[J].现代审计与会计,2004(7)
25.刘登高,师高康等.农村集体经济组织财务会计有关问题研究[J].农村财务会计,2003(5)
26.柳付军.税费改革后农村财务管理的调查与思考[J].中国农业会计,2003(9)
27.李公国,丰殿启.农村财务管理体制新模式--乡镇农村财务代管中心[J].农村合作经济经营管理,2002(7),26
28.刘军辉.河北适时培训农村会计[J].农村财务会计,2005(7),14
29.刘建良.浅议加强农村会计管理[J].会计之友,2005(7)A,28
30.李开荣.发展农村经济应加强农村会计工作.维普资讯http://www.cqvip.com
31.吕守明.五项制度管好农村财务[J].农村经营管理,2001(1)
32.卢衍文.凤城市农村集体财务管理的现状与对策[J].农业经济,2002(11),48-49
33.苗玉成.农村财务管理中存在一些不当问题[J].中国监察,2006(9),47
34.农业部农村经济体制与经营管理司,农业部农村合作经济经营管理总站乡村债务资料汇编
35.农业部农村经济体制与经营管理司,农业部农村合作经济经营管理总站.农村集体资产和财务管理文件汇编
36.农业部确定全国农村集体财务管理规范化示范单位[J].农村财务会计,2006(3),9
37.庞文群.对农村财务管理改革的调查与思考[J].农村财政与财务,2004(4)
38.彭原.浅谈村级财务会计委托代理制[J].维普资讯http://www.cqvip.com
39.齐敬冰,彭殿义,沈廷金.一改、两清、三监管财务管理上规范[J].山东农业,2001(5),33
40.秦月君,高红,王斌.日照市东港区实行财务集中核算[J].中国农业会计,2005 (5),22
41.齐友发.农村推行会计委派制和会计代理制的几个问题[J].中国农业会计,2005(3):33-35.
42.权振庭,蒋建华.村级财务管理应进一步加强[J].财税与会计,2001(3),17-18
43.史成贵.村集体经济组织财务管理现状及模式的探讨[J].安徽农业,2004,12
44.山东省平度市人民政府.农村财务管理体制--提高财务规范化管理水平[J].农村经营管理2005,3
45.宋洪远,张海洋.防范与化解乡村债务的路径选择,http://www.cnki.net
46.施林静,黄建飞.现行会计委派制存在的问题及应对策略浅析[J].引进与咨询,2006(1),49-50
47.孙强,徐艳.对农村财务实行村有乡管办法的几点思考[J].农业经济,2000(6),49
48.宋涛.浅谈村会计委托代理制在深化农村税费改革中的作用[J].农业经济,2005(12),55
49.沈廷金,张连辉,刘树远.积极探索财务管理新模式 全面提升财务管理水平[J].农村经营管理,2006(1),38-39
50.孙思云.农村财务收支管理改革的思考[J].四川会计,2003(9)
51.宋晓梅.当前农村财务管理存在的问题及对策[J].中国农业会计,2006(2),47-48
52.万峰.“村账乡管”需完善[J].中国监察,2005(2),49
53.王静.农村财务规范化管理机制探索[J].2006(5),10
54.王甲午,赵世斌,樊赤龙.村财乡(镇)双代管的实践及现实意义[J].农业经济,2002(3),45-47
55.吴开荣.村账托管后如何加强财务管理[J].福建农业,2004(1)
56.魏凌君.对农村实行会计委派制的设想[J].财会月刊,2004,A1,21-22
57.王丽芹,李文德.村级财会工作的改革取向和模式选择[J].中国农业会计,2006(5),26-27
58.王满,刘媛媛.关于会计委派制的经济学思考[J].财务与会计,2001(10),50-51
59.吴兴国.谁应当为村级债务买单--对村级债务承担主体的透析[J].调研世界,37-38
60.徐丙臣,曹玉香,赵起.积极推行农村会计委派制[J].农业经济,2004(9),49
61.徐捷.村账乡管值得注意的问题[J].农村财务会计,2004(1),54
62.徐茜.农村推行会计委派制的探讨[J].经济师,2004(8),178-179
63.奚日晨,周小荣.农村信用社财务会计管理存在的问题及建议[J].金融与经济,2005(5),58-59
64.肖树林.完善村级财务管理的思考[J].山西财税,2004(8)
65.熊育彦.会计集中核算系统安全运行的保障措施[J].中国金融电脑,2005(7),25-27
66.绳广群.浅议村会计集中办公制度[J].山东农业,2000(1),33
67.杨红.浅谈当前农村财务管理存在的问题及对策[J].四川农业科技,2003(4)
68.袁康来,张春景.当前农村村级财务管理中的重要问题及对策[J].农业与技术,2003(2),12-14
69.杨卫军,韦苇.化解村级债务的对策研究[J].安徽大学学报,2004(7),112-115
70.杨雪敏.积极推行农村会计委派制,规范农村财务管理[J].河南农业,2004(9)
71.周国银,亓玉文.实行四化管理 促进农村经济稳定发展[J].山东农业,2001(4),31
72.张辉.村级民主理财存在的问题与对策[J].河南农业,2005(8),6
73.张环录,王永来等.村财乡管财务管理模式研究[J].中国农业会计,2007(8)
76.庄红梅.农村财务管理中的常见问题与改革[J].农村财政与财务,2004(6)
77.周海霞,张梅.浅谈农村会计职业化管理[J].中国科教博览,2005(4),145
78.张海英.解决农村财务管理不规范的主要对策[J].山东农业,2003(12)
79.周杰,王志雄.注册会计师业务在农村扩展的一些探索[J].中国注册会计师,2006(4),32-34
80.周黎安.中国地方官员的晋升锦标赛模式研究[J].经济研究,2007(7),36-49
81.张寿年.试论新形势下会计委派制度[J].财会园地,2006(2),80-81
82.占一熙.浅议规范完善村会计委托代理制[J].中国农业会计,2003(8),14
83.Anthony Kyereboah-Coleman.The impact of capital structure on the performance of microfinance institutions,The Journal of Risk Finance,2007,Volume:8 Issue:1 Page:56-71.
84.Acemoglu,Daron,and James Robinson,2004,Institutions as the Fundamental Cause of Long-Run Growth,NBER Working Paper.
85.Allen,Frank,Jun Qian,and Meijun,2005,Law,Finance,and Economic Growth in China,Journal of Financial Economics 77 Page:57-116.
86.Aoki, Masahiko, 1988, Informationg, Incentives and Bargaining in the Janpanese Economy, Oxford University Press.
87.Ben Brown. Practical Accounting for Farm and Rural Business (Paperback), The Crowood Press Ltd; New Ed edition, October, 2003.
88.Cees Leeuwis, Anne Van den Ban. Communication for Rural Innovation: Rethinking Agricultural Extension, John Wiley and Sons., April 2004
89.Chamhuri Siwar, Mohd. Yusof Kasim. Urban development and urban poverty in Malaysia, International Journal of Social Economics, 1997, Volume: 24 Issue: 12 Page: 1524 - 1535.
90.Chandana Alawattage,Trevor Hopper,Danture Wickramasinghe. Introduction to management accounting in less developed countries , Journal of Accounting & Organizational Change, 2007, Volume: 3 Issue: 3 Page: 183 - 191.
91.Cheng Enjiang, Christopher Findlay, Zhu Gang, and Andrew Watson. Rural Financial Markets in China, Asia Pacific Press, April 2003.
92.Chih-Jou, J Chen. Transforming Rural China: How Local Institutions Shape Property Rights in China, Routledge, December 2004.
93.Christopher J. Green, Colin H. Kirkpatrick, Victor Murinde. Finance for small enterprise growth and poverty reduction in developing countries, Journal of International Development, 2006, Volume 18, Issue 7, Pages: 1017-1030.
94.Csaba Csaki, Laura Tuck. Rural Development Strategy: Eastern Europe and Central Asia (World Bank Technical Paper), World Bank Publications, June 2000.
95.Colin G.Brown, Scott A. Waldron, John W. Longworth. Rural development in China: Industry policy, regionalism, integration and scale, International Journal of Social Economics, 2005, Volume: 32 Issue: 1/2 Page: 17 - 33.
96.Frye, Timothy, and Andrei Shleifer ,1997, The Invisible Hand and Grabbing Hand ,American Economic Review 87 Page:354-358.
97.Him Chung. China's Rural Market Development in the Reform Era (Ashgate Economic Geography Series), Ashgate Publishing, September 2004.
98 Jenny Clegg. Rural cooperatives in China: policy and practice, Journal of Small Business and Enterprise Development, 2006, Volume: 13 Issue: 2 Page: 219-234
99 Jerry Kolo. An analysis of strategic issues in institutionalizing a financial systems approach for microenterprise development in Africa, Managerial Finance, 2006, Volume: 32 Issue: 7 Page: 594 - 605.
100.Jordi Planas,Enric Saguer. Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950, Accounting, Business and Financial History, 2005, Volume: 15, Issue: 2, page: 171-185.
101.Kenneth Kaoma Mwenda,Gerry Nkombo Muuka.Towards best practices for micro finance institutional engagement in African rural areas:Selected eases and agenda for action,International Journal of Social Economies,2004,Volume:31,Issue:1/2;Page:143-158.
102.Kent D.Olson.Farm Management:Principles and Strategies,John Wiley and Sons.,September 2003
103.La Porta,R.,Lopez-de-Silanes,F.,A.Shleifer,and R.Vishny,1998,Law and Finance,Journal of Political Economy 106 Page:1-30
104.Martyn Warren.Financial Management for Farmers and Rural Managers,John Wiley and Sons.,1997
105.Montinola,G.,Yingyi Qian,Berry Weingast,1995,Federalism,Chinese Style:the Political Basis Success in China,World Polictics 48 Page:50-81
106.Nuray Kizilaslan.Agricultural information systems:a national case study,Library Review,2006,Volume:55 Issue:8 Page:497-507.
107.Peter.DebusRural Accounting Firm Boosts Productivity by 20%,http://www.microsoft com/australia/smallbusiness/themes/sbcsitemap.mspx,2004-1-15/2006-3-9.
108.Richard L.Meyer and Geetha Nagarajan.Rural Financial Markets in Asia:Policies,Paradigms,and Performance(Study of Rural Asia,V.3),An Asian Development Bank Book,May 2001.
109.Rueben C.Buse.Rural Information Systems:New Directions in Data Collection and Retrieval,Iowa State Press,August,1992.
110.Savita Shankar.Transaction costs in group microcredit in India,Management Decision,2007,Volume:45 Issue:8 Page:1331-1342.
111.Shivraj Kanungo.On the emancipatory role of rural information systems,Information Technology & People,2004,Volume:17 Issue:4 Page:407-422.
112.Stephen B.Peterson.Financial reform in a devolved African country:lessons from Ethiopia,Public Administration and Development,2001,Volume 21,Issue 2,Pages:131-148.
113.Shleifer,Andrei,and Robert Vishny,1993,Corruption,Quarterly Journal of Economics 108 Page:599-618
114.Thomas N.Tyson,Richard K.Fleischman,David Oldroyd.Theoretical perspectives on accounting for labor on slave plantations of the USA and British West Indies.Accounting,Auditing & Accountability Journal,2004,Volume:17 Issue:5 Page:758-778.