农村集体经济组织会计集中核算制

【作者】 李守铎；

【导师】 陈国辉；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 通过分析农村财务混乱的新闻例子，我们知道农村财务问题集中表现在会计核算职能的丧失，监督功能由此也不复存在。对我国农村财务制度相关背景及其历史过程的考察，本文得到了经济体制、政治制度和会计制度三者之间的因果关系。以这一逻辑为基本工具，我们认为解决这一问题的关键措施有两步：一是规范农村会计核算和内部控制，使之有“章”可循；第二步是选择合适的组织结构恰当地实施农村会计核算制度，这一步是解决问题的关键，也是本文讨论的重点。 而会计集中核算制对会计核算的直接包办虽然解决了这一问题，但同时也抑制了会计其他衍生职能的发挥，使会计不能服务于组织内部管理需要，而且危害到村民自治制度的运行，这基本上决定了会计集中核算制的命运。我们认为实现会计集中核算制消亡的可行途径就是分析村庄的权利结构，以决定是否实施会计集中核算制，而不能搞“一刀切”。 具体来看，本文在结构上分为三大部分：动因、模式和边界。 第一部分关于动因，本部分主要讨论会计集中核算制发生的原因。作为一项制度，会计集中核算制要解决的是农村财务混乱问题。反过来，会计核算制的发生和发展必然受制于农村财务问题的变动。 第二部分关于模式，本部分重点讨论了会计集中核算制的委托代理实质及其历史渊源，最后介绍了一个案例。 第三部分关于边界，本部分从两个方面讨论会计集中核算制的不足，然后运用成本收益分析方法，参照“三层分析工具和四类村庄的划分”，提出培养村民自治制度是解决这一问题的根本出路。更多还原

【Abstract】 The primary questions of accounting in Chinese villages are losing of calculation function, and therefore the losing of the supervising function by analyzing the news articles about the confusion of rural accounting. Through reviewing the involved backgrounds and history of rural financial and accountinging system, we known that there are causalities between economic system, political institutions and accounting system. This is the basic tool we use to analyze the accounting questions existing in our countries. We deem there is a solution containing two critical steps: the first step is to institute rural accounting calculation and accounting control. The second is to build proper organizations to perform rural accounting system. The second step is so critical that we will mainly discuss it in this article.Although the centralized accounting system has solved the first question by substituting it with being the whole show, it restrains other derived functions of accounting. So the accounting could not serve the interior management. And also it harms the villager autonomy. We deem that through the analysis of the power structure in villages, the approach of the centralized accounting system’s vanishing is available. We do not carry the centralized accounting system into execution in all villages.Therefore, in structure this article can be divided into three parts: causes, modes and boundaries.The first part is about causes, discussing the causes of centralized accounting system’s occurrences. As a system, the aim of the centralized accounting system is to solve the question of the rural financial and accounting system. Vice versa, the changes of centralized accounting system vary with the movements of the questions about the rural financial and accounting system.The second part is about modes, discussing the principal and agent relation of更多还原