CAJ | 학술논문

农村集体资产管理涉及广大农民的根本利益,也是农村工作的焦点和热点问题。本文运用相关资料,选取东莞市与江苏省江阴市作为比较研究的对象,分析这两个地区的农村集体资产管理的相同点和不同点,找出这两个地区农村集体资产管理模式的优劣,进而发现其存在的问题。针对存在的问题,提出了相关的建议：改革农村集体资产管理体制;完善农村集体资产监管机制;创新农村集体资产管理的发展模式;剥离村级集体的社区财政负担,实行村社两账的独立核算;扶持农村集体资产管理薄弱的村、组等。希望本研究对东莞市、江阴市和国内其他地区农村集体资产管理具有借鉴和参考价值。
농촌집체자산관리섭급엄대농민적근본이익,야시농촌공작적초점화열점문제。본문운용상관자료,선취동완시여강소성강음시작위비교연구적대상,분석저량개지구적농촌집체자산관리적상동점화불동점,조출저량개지구농촌집체자산관리모식적우렬,진이발현기존재적문제。침대존재적문제,제출료상관적건의：개혁농촌집체자산관리체제;완선농촌집체자산감관궤제;창신농촌집체자산관리적발전모식;박리촌급집체적사구재정부담,실행촌사량장적독립핵산;부지농촌집체자산관리박약적촌、조등。희망본연구대동완시、강음시화국내기타지구농촌집체자산관리구유차감화삼고개치。
The rural collective assets management involves the fundamental interests of the majority of farmers,and it is the focus of rural work and hotspot issues.In this paper,the relevant information from Dongguan City,Guangdong Province and Jiangyin City,Jiangsu Province has been selected as the objects of the comparative study.It analyzes the similarities,differences,and the pros and cons of rural collective assets management between these two areas.It reveals the existing problems.After that,it suggests some improvements： to reform the rural collective assets management system,to improve the mechanisms of the rural collective assets management,to innovate the new development style of the rural collective asset management,to stripe the community financial burden of the village,to implement independent accounting systems at two levels of rural local finance,to support the weak-group villages in their rural collective asset management.It is hoped that this research will be of reference value to rural collective asset management to Dongguan City,Jiangyin City,and other parts of the country.