發(fā)布時間：2018-06-16 02:55

  本文選題：專項資金 + 農(nóng)業(yè)專項資金�。� 參考：《山東農(nóng)業(yè)大學(xué)》2014年碩士論文

【摘要】：本文通過對我國農(nóng)業(yè)專項資金立項、撥付、使用、審計、績效評價等各環(huán)節(jié)的分析，深層次的挖掘在農(nóng)業(yè)項目資金管理中存在的問題，深入研究探討前人的研究成果和合理建議，將外國先進經(jīng)驗和成功案例根據(jù)我國現(xiàn)狀有選擇的借鑒，并以此將農(nóng)業(yè)專項資金支出的社會效益盡量提高到最大，同時國家財政對于農(nóng)業(yè)的扶持政策和支持力度要切實保證到位，使農(nóng)業(yè)現(xiàn)代化發(fā)展的進程進一步加快。 通過對我國農(nóng)業(yè)專項資金管理現(xiàn)狀及存在問題的研究，主要從項目的立項和預(yù)算、資金的撥付和使用以及監(jiān)管績效評價等方面揭示目前我國農(nóng)業(yè)專項資金存在的問題。問題很多，但相對較集中：項目不夠公開透明、可行性論證不充分，編制預(yù)算不夠重視，編制不夠詳盡等問題是目前我國農(nóng)業(yè)專項資金上存在的主要問題。項目的透明度和可行性分析決定了項目立項是否科學(xué)，而在資金自上而下的撥付過程中，資金不能及時到位、地方配套跟不上等這些問題，導(dǎo)致了資金的撥付滯留。在資金使用過程上，存在諸多問題，例如項目管理不規(guī)范、擅自對項目進行調(diào)整或者變更、會計核算工作不規(guī)范，“�？顚Ｓ谩睙o法落實到位，導(dǎo)致資金的分散性比較廣，不易達到集中使用的合力。在資金監(jiān)管和績效評價上，項目的內(nèi)部監(jiān)督制衡機制不健全，缺乏相應(yīng)的專業(yè)技術(shù)人員對項目資金的實際使用效果進行監(jiān)督；同時，對項目的考評手段還不夠科學(xué)完備，容易受到人為因素的影響，難以全面反映真實情況。這些都是需要迫切解決的問題。 借鑒美國已經(jīng)建立了比較完善的農(nóng)業(yè)法律體系，從根本制度上保障了農(nóng)業(yè)的發(fā)展。美國實行“以工補農(nóng)”的政策，在農(nóng)村道路、通訊、電力等基礎(chǔ)設(shè)施的建設(shè)方面投入了大量資金，提供優(yōu)惠的貸款和良好的農(nóng)業(yè)技術(shù)服務(wù)，加大對農(nóng)業(yè)生產(chǎn)的補貼，提供農(nóng)產(chǎn)品在市場中的競爭力。在發(fā)展農(nóng)業(yè)時，注重生態(tài)環(huán)境的保護和對不可再生資源的消耗限制。同時，，通過政策和資金投入傾向大力支持農(nóng)業(yè)科研技術(shù)的推廣與應(yīng)用。歐盟通過結(jié)構(gòu)調(diào)整加大對農(nóng)產(chǎn)品的補貼力度和對農(nóng)業(yè)的扶持有明確的長期發(fā)展規(guī)劃、對對外貿(mào)易規(guī)則的充分利用、建立完善的財政補貼體系、推動生態(tài)環(huán)保農(nóng)業(yè)發(fā)展和改進農(nóng)業(yè)項目管理等方法，從農(nóng)業(yè)生產(chǎn)開始到最后銷售全過程進行政策和資金的保證。 通過建立健全各項專項資金管理制度，包括合理界定資金使用范疇、嚴格的預(yù)算制度、責(zé)任追究制度和資金報賬制度以及在項目實施過程中的安全生產(chǎn)管理制度、項目檔案管理制度等。在項目申請立項論證期間，就要明確項目投資的重點方向，引導(dǎo)資金對優(yōu)質(zhì)高效農(nóng)業(yè)、農(nóng)產(chǎn)品深加工以及農(nóng)業(yè)龍頭企業(yè)的扶持力度，同時明確項目主要負責(zé)人在項目管理中要承擔(dān)的技術(shù)監(jiān)督指導(dǎo)、工程質(zhì)量驗收等責(zé)任以及財政部門和相關(guān)參與單位的責(zé)任。編制項目資金預(yù)算要根據(jù)相關(guān)的法律法規(guī)和項目扶持政策做到盡可能的可靠詳盡、科學(xué)合理，每一筆資金都要按預(yù)算支出。通過完善財政直接支付制度和良好的會計基礎(chǔ)工作，用政府采購和項目招投標制度保證資金管理過程中盡量少的受到非政策性的干擾和影響。其中政府采購和項目招投標是項目管理中最易產(chǎn)生漏洞的環(huán)節(jié)。增加招投標的公開程度、完善相關(guān)的法律法規(guī)、設(shè)立專門的職業(yè)化管理機構(gòu)以及有效的監(jiān)督機制和對電子招標系統(tǒng)的推廣。 最重要的還是建立健全的項目全過程的審計監(jiān)督機制，通過建立項目工作總臺賬、完善項目評價體系、分階段審查項目建立相對有效的資金管理模式。財政部門和項目主管部門共同實施對項目全過程的監(jiān)督管理，綜合分析項目資金的使用情況，遇到問題及時處理。在項目工程完成后，主管部門進行驗收，按照具體量化指標進行考核，做出最終評估報告，獎先進罰落后。實行經(jīng)常性審計制度，增大上級部門對下級和交叉審計的力度，對發(fā)現(xiàn)的違紀違規(guī)現(xiàn)象，要通過紀檢監(jiān)察部門的介入來對項目責(zé)任人進行處理。建立信息反饋制度，改善基層部門與上級單位的溝通渠道，保證好的建議能夠得到采納。
[Abstract]:In this paper, through the analysis of the various links of China's agricultural special funds, allocation, use, audit, performance evaluation and other links, the problems existing in the fund management of agricultural projects are deeply excavated, and the research results and reasonable suggestions of the predecessors are deeply studied and discussed, and the foreign advanced experience and successful cases are selected for reference according to the status of our country. At the same time, the social benefit of the agricultural special fund expenditure is maximized as far as possible. At the same time, the support policy and support of the state finance for agriculture should be effectively guaranteed, and the process of agricultural modernization will be further accelerated.
Through the research on the current situation and existing problems of agricultural special fund management in China, the problems of the current agricultural special funds in China are revealed mainly from the aspects of project establishment and budget, the allocation and use of funds and the evaluation of supervision performance. There are many problems, but they are relatively concentrated: the project is not open and transparent and the feasibility argument is inadequate, The main problem in our country's agricultural special funds is that the budget is not paid enough attention and the compilation is not detailed enough. The transparency and feasibility analysis of the project determines whether the project is scientific or not, and in the process of the allocation from top to bottom, the funds can not be in place in time and the local matching is not good. In the process of fund use, there are many problems, such as non standard project management, unauthorized adjustment or change to the project, non standard accounting work, "special funds" can not be implemented in place, which leads to a wide spread of funds, and is not easy to reach the combined force of centralized use. In the supervision of funds and performance evaluation, The internal supervision and balance mechanism of the project is not sound, and the corresponding professional and technical personnel are lack of supervision on the actual use effect of the project funds. At the same time, the evaluation means of the project are not scientific and complete, which are easily influenced by human factors and are difficult to fully reflect the real situation. These are all problems that need to be solved urgently.
The United States has established a relatively perfect agricultural legal system, guaranteeing the development of agriculture from the fundamental system. The United States has implemented a policy of "making up for agriculture by work", invested a large amount of funds in the construction of rural roads, communications, electricity and other infrastructure, providing favorable loans and good agricultural technical services, and increasing agricultural production. Subsidies to provide agricultural products in the market competitiveness. In the development of agriculture, focus on the protection of the ecological environment and the consumption of non renewable resources. At the same time, through the policy and capital investment tendency to support the promotion and application of agricultural scientific research and technology. The EU through structural adjustment to increase subsidies for agricultural products and agriculture. We should support a clear long-term development plan, make full use of foreign trade rules, establish a perfect financial subsidy system, promote the development of ecological and environmental protection agriculture and improve the management of agricultural projects, and ensure the guarantee of policy and funds from the beginning of agricultural production to the whole process of final sales.
Through establishing and perfecting the special fund management system, including the rational definition of the scope of the use of funds, the strict budget system, the accountability system and the fund reporting system, the safety production management system and the project archives management system in the process of project implementation. Point direction, guide the fund to high quality and efficient agriculture, deep processing of agricultural products and the support of agricultural leading enterprises, at the same time, clear the technical supervision and guidance to the project management, the responsibility of the project quality acceptance, and the responsibility of the financial department and the related single position. The laws and regulations and the project support policies are as reliable and detailed as possible, scientific and reasonable, each fund should be paid in accordance with the budget. Through the improvement of the financial direct payment system and the good basic accounting work, the government procurement and project bidding system can be used to ensure that as little as possible the non policy interference and influence in the process of capital management. Government procurement and project bidding are the most vulnerable links in project management, increasing the openness of the bidding, improving the relevant laws and regulations, setting up specialized occupational management institutions and effective supervision mechanism and the promotion of electronic bidding system.
The most important thing is to establish and perfect the audit supervision mechanism in the whole process of the project. Through the establishment of the total account of the project work, the project evaluation system is perfected, the relatively effective fund management model is established by the phased review project. The financial department and the project supervisor jointly implement the supervision and management of the whole project process, and analyze the project funds comprehensively. After the project is completed, the competent department carries out the acceptance of the project, carries out the examination in accordance with the specific quantitative indicators, makes the final assessment report, and awards the advanced penalty behind. The regular audit system will be implemented to increase the degree of the lower and cross auditing of the superior departments, and the disciplinary inspection and supervision should be adopted. The Department's intervention to deal with the project responsible person, establish the information feedback system, improve the communication channel between the grass-roots departments and the higher level units, and ensure that the good suggestions can be adopted.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.8;F302.6

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