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1、山东农业大学硕士学位论文我国财政支农资金的会计监督问题研究姓名：苏美霞申请学位级别：硕士专业：会计学指导教师：董雪艳2011-05-10山东农业大学硕士学位论文 I中 文 摘 要 由于农业具有外部性和弱质性，市场机制不能实现农业生产领域中资源的合理配置， 不能解决农村居民和城市居民收入分配的公正问题， 客观上要求政府行使经济职能，弥补市场机制不能发挥作用或者不能充分发挥作用的领域。 财政支农政策是政府介入的重要手段之一。 随着财政支农政策的实施，国家财政逐年加大支农资金的投入，在支持农业增产增收、改善农民生产生活、推动农村经济社会发展等方面发挥了积极作用。但是，我国预算会计对财政支农资金的分配
2、、使用过程及其结果缺乏全面的核算与充分的信息披露，导致财政支农资金会计核算与监督弱化。 国家审计署在对财政支农资金进行审计时也发现了一系列的问题，如支农资金被挤占、挪用，支农资金大量结存，资金效益差等，这些问题反映出目前我国客观上需要强化财政支农资金的会计监督。 本文结合我国财政支农资金实际情况，运用比较分析法、定性与定量分析等方法，对我国财政支农资金的会计监督问题进行了研究。主要内容如下： （1）界定了财政支农资金、会计监督、财政支农资金会计监督概念。财政支农资金是指财政（国家财政和地方财政）用于投资“三农”（农业、农村、农民）的支出。会计监督是指以会计机构和会计人员为监督主体对单位经济活动
3、进行的监督， 是一种内部管理和服务活动。 财政支农资金会计监督是指通过财政支农资金涉及的所有部门或机构对财政支农资金的业务进行的核算与报告。 （2）分析财政支农资金的种类，探索与各种支农资金对应的管理机构及其职能，明确财政支农资金会计监督的主体是预算会计主体；分析财政支农资金运作的预算、分配、 使用、 决算环节， 指出我国财政支农资金会计监督的客体是预算的执行情况与结果，即分配、使用、决算环节，进而对下一次预算产生影响，以体现监督的更大作用。 （3）分析我国预算会计模式，结合实地调查研究，指出我国财政支农资金会计监督模式存在会计主体不合理、会计核算基础不科学、会计报告不完善等问题。改善财政支农
4、资金会计监督， 应该以财政支农资金作为核算与报告的主体， 适当引入权责发生制，生成政府整体财务报告，并配以相应的配套措施，形成一个全新的以目标为导向的财政我国财政支农资金的会计监督问题研究 II支农资金会计监督体系。以此为借鉴，将现行预算会计督改革为有效的政府会计体系，并从会计目标、会计主体、核算基础、财务报告四个方面推进此次改革。 关键词：财政支农资金；会计监督；环节；内容；政府会计监督 山东农业大学硕士学位论文 IIIABSTRACT Because of the Externalities And inferiority of Agriculture, the market mechan
5、ism can not fully realize rational allocation of resources in the agricultural production area,can not fully solve the income distribution justice between rural residents and urban residents, Which calls for the exercise of economic functions of government to make up for the Market Failure in Agricu
6、lture. Fiscal support to agriculture is an important means of government intervention. With the implementation of fiscal support to agriculture, state fiscal increases capital investment in agriculture year by year,which plays an important part in improving agricultural production and living of farm
7、ers, promoting rural economic and social development.But,the Budget Accounting lacks of comprehensive accounting and full disclosure of information of allocation,use and the result of Financial Funds for Agriculture, and that makes financial accounting and supervision of Financial Funds for agricult
8、ure weakened. National Audit Office audit of the Financial Funds for Agriculture aslo found a number of issues, such as the funds were misappropriated, and diverted,there was a massive inventory of Financial Funds for Agriculture,and the efficiency of the funds was poor,these problems objectively re
9、flect the need to strengthen the accounting supervision of Financial Funds for Agriculture. This paper is combined with the actual situation of Chinas Financial Funds for Agriculture, using comparative analytical method,qualitative and quantitative analytical method , Etc,and conducts a study of acc
10、ounting oversight of Financial Funds for Agriculture. The main contents are as follows: (1) Define Financial Funds for Agriculture, accounting supervision, accounting supervision of Financial Funds for Agriculture.Financial Funds for Agriculture refers to the fiscal (state and local governments) inv
11、estment in the “three rural“(agriculture, rural areas and farmers). Accounting supervision refers to the monitor of economic activities of a unit by accounting office and accounting staff,and it is a kind of internal management and service activities.Accounting supervision of Financial Funds for Agr
12、icultureis a management activity achieved through the accounting and reporting of Financial Funds for Agriculture. (2) Analyze types of financial funds for agriculture, explore the corresponding authorities and clearly point out that the the subjects of accounting supervision of Financial Funds for
13、Agriculture is Budget Accounting subjects. Analyze the four procedures of the operation of Financial Funds for Agriculture: budget - allocation - use - final accounts, point out that the object of the accounting supervision of Financial Funds for Agriculture is the implementation 我国财政支农资金的会计监督问题研究 I
14、Vand result of the budget,that is the three procedures, allocation - use - final accounts.The supeivision then can affect the next budget,which reflects the greater role of accounting supervision. (3) Analyze the mode of Budget Accounting, combined with investigations,and point out there are many pr
15、oblems in the mode of accounting supervision of Financial Funds for Agriculture: the subjects of accounting supervision of Financial Funds for Agriculture are unscientific, the accounting basis is single, the financial reporting system is imperfect. To improve the accounting oversight of Financial F
16、unds for Agriculture, fiscal funds can be used as the main accounting and reporting subject,accrual basis can be introduced appropriately, governments overall financial reports can be generated, corresponding measures can be taken,and thus a new target-oriented accounting supervision system of Financial Funds for Agriculture is formed. Refering to experience of improving accounting supervision system of Financial Funds for Agriculture ,reform of the Budget Accounting supervision system for
