Adhere to the principle of integrating theory with practice when writing graduation thesis. Theoretical research, especially scientific research, serves reality, socialist modernization and the construction of two civilizations. Theory comes from practice and reacts to practice. Scientific theory plays a guiding role in practice and can be transformed into great material strength through people's practical activities. The task of scientific research is to reveal the regularity of the movement of things, and use this regularity to guide people's practice and promote progress and development. Therefore, the graduation thesis pays attention to the reality of socialist modernization and the new situations and problems in life in terms of topics and viewpoints.
Adhere to the reality of theoretical research, and to achieve the reality of theory, we must spread our feet, go deep into reality, and conduct investigation and research. This is also the basic way for us to understand correctly. Only when people go deep into reality, get in touch with objective things extensively, get a lot of perceptual materials, and then use scientific logical thinking methods to get the essence from the rough, discard the false and retain the true, and then find a new topic that is practical and suitable for their own research. In the practice of China's reform and opening up, new situations, new problems and new experiences emerge one after another, and there are problems to be studied in all aspects. As long as you have a strong interest in practical problems and a high degree of sensitivity, you are good at capturing vivid and typical realistic materials, and through in-depth thinking and research, you can get a regular understanding that is conducive to socialist modernization and improve the value of your graduation thesis. Of course, writing a graduation thesis has a wide range of topics, not limited to real-life problems, but also can study professional basic theories and comparative studies between China and the West. However, no matter what research topic you choose, you should implement the principle of integrating theory with practice, make the past serve the present and make foreign things serve China, and learn from historical research experiences that are beneficial to practical development, learn from foreign successful experiences and failure lessons, or provide some basis for China's foreign policy.
Implement the principles and methods of integrating theory with practice, study hard and master theoretical weapons. Comrade Li Ruihuan pointed out: "Emphasizing reality does not mean denying the importance of reading. On the contrary, read carefully, read repeatedly, study hard and really understand. Otherwise, how can we talk about theory and practice without mastering theory? " (Qiushi Magazine No.24 1989) Serious reading includes two aspects: First, learn professional courses well and have basic professional knowledge. This is the prerequisite and necessary condition for writing a graduation thesis. Experience tells us that only with the corresponding level of knowledge accumulation can we have a deep understanding of academic issues. At the same time, only with a specific knowledge structure can we study the problems of a certain subject. As Hegel said, before discussing academic issues, "people should have some knowledge", otherwise, "there is no basis for discussion, and they can only wander in vague and meaningless situations". (Preface to the Third Edition of Little Logic) Second, we should seriously study the basic principles of Marxism and learn to analyze and solve problems by using Marxist positions, viewpoints and methods. Marxism correctly reveals the most universal laws of the development of nature, human beings and thinking, and has become a powerful ideological weapon for the proletariat and revolutionary people to understand and transform the world. As a great cognitive tool, Marxism does not directly provide answers to various specific problems, but it provides us with correct positions, viewpoints and methods on how to correctly discover, analyze and solve problems. Therefore, college graduates should learn and master the basic theory of Marxism, and consciously use Marxist positions, viewpoints and methods to guide the writing of graduation thesis.
Second, the argument should be scientific and the viewpoint should be innovative.
(A) the argument should be scientific
The scientific nature of graduation thesis means that the basic viewpoints and contents of the article can reflect the objective law of the development of things. The basic idea of the article comes from the analysis and research of specific materials, not from subjective imagination. The function of scientific research lies in revealing the laws, exploring the truth, and opening the way for people to understand and transform the world. To judge whether a paper is valuable, the first thing is to look at the scientific nature of the viewpoint and content of the article.
The scientific nature of the article first comes from the careful investigation and study of objective things. Master a large number of rich and practical materials, making it "the foundation of seeking things and the way to accomplish things."
Secondly, the scientific nature of the article usually depends on whether the author can adhere to the scientific attitude of seeking truth from facts when observing and analyzing problems. In scientific research, it is not allowed to be mixed with personal prejudice, to follow the trend, and to speculate out of thin air. Starting from analysis, try to truly reflect the true colors of things.
Thirdly, whether the article is scientific or not depends on the author's theoretical basis and professional knowledge. Writing a graduation thesis is based on the achievements of predecessors, using the scientific theories put forward by predecessors to explore new problems. Therefore, an accurate understanding and mastery of predecessors' theories has a broad and solid knowledge base. If you don't know anything about the scientific achievements in the fields involved in the graduation thesis, it is impossible to write a valuable thesis.
(b) Ideas should be innovative.
The innovation of graduation thesis lies in its value. The innovation of the article, in general, is to have your own independent views, rather than simply repeating the views of predecessors. The reason why academic papers should be innovative is determined by the purpose of scientific research. Fundamentally speaking, people carry out scientific research in order to understand those areas that have not been recognized by people, and the writing of academic papers is the written expression of research results. Therefore, the research and writing process itself is a creative activity. In this sense, if an academic paper is not creative, it is not scientific research, so it cannot be called an academic paper. Although the graduation thesis focuses on the basic training of students' scientific research ability, creativity is still a basic requirement.
This is the requirement for writing a thesis.
In recent years, poor financial management and many problems in village communities in many areas have become hot issues strongly reflected by the broad masses of farmers, which not only damages the image of the government, but also affects the relationship between cadres and the masses and even rural stability.
At present, the main problems reflected by the masses are as follows: First, the management system is not implemented effectively. Some villages have not established financial management system at all; Some democratic financial management and villagers' representative meeting systems are not perfect and perfect; Although some have systems, they are poorly implemented and the systems exist in name only. Second, supervision and correction are not effective. Many towns and villages lack special supervision institutions to supervise and inspect the village community finance; Although some towns and villages have supervision institutions, they do not perform their functions seriously and lack relevant systems to ensure the normal operation of their work. Even some towns and villages have not carried out audit inspection for five or six years. Third, the revenue and expenditure items are chaotic. Some revenue and expenditure items are not set according to the regulations, or funds are randomly allocated to raise funds, some items are receivable, and some items are charged repeatedly. The fourth is the confusion of accounting accounts. Most village cooperatives do not have formed account books, and their accounting methods are varied. Some do accounts every six months or even every other year, which is extremely confusing; Some documents have no handlers, references or approvers, or are entered into accounts with blank lines; Some accounting vouchers are lost and there is no evidence to check. Fifth, the quality of financial personnel is low. Most village accountants have not received professional knowledge training and do not understand the basic knowledge of financial management; In some villages, there is no special person in charge of finance, and the village party secretary manages money and accounts. He is not only a financial approver, but also an accountant and cashier. One person monopolizes, one pocket holds tickets and one pocket holds banknotes.
How to solve the hot issues in the financial management of village communities?
It is a good way to set up village-level financial groups and township financial offices in Pingchang County. The second issue of your magazine made a general report. Now we will further discuss their specific practices.
First, establish a new management mechanism. First, the working mechanism.
Township finance offices operate according to the principles of "five unifications" and "four invariants". (5) unification, that is, unified office, unified dispatch and use of personnel, unified collection of tax exemption and payment of fees, unified planning, organization and cultivation of financial resources, and unified use of funds according to their nature and purposes. Four unchanged, that is, the organization remains unchanged, the responsibilities remain unchanged, the nature and use of funds remain unchanged, and the supply relationship remains unchanged. The township finance works under the leadership of the township party Committee and the government, and is led by the superior in business. The village finance and economics team works under the leadership of the village party branch and the village Committee, and is guided by the township finance and economics office in business. In the setting of accounting system, the Township Finance and Economics Office * * * sets up general budget accounting account, tax collection accounting account, unit budget accounting account and collective economic accounting account, and opens a deposit account in the same bank (credit cooperative). Village-level financial and economic groups set up independent accounts according to the principle of tax collection and the income and expenditure at the same level, and set up tax collection and settlement accounting accounts, rural cooperative economic organizations accounting accounts and "two jobs" (compulsory workers and accumulation workers) accounting accounts.
The second is post setting.
The positions of township finance office are 1 1, the director 1, two deputy directors, the director of township finance office and the stationmaster of agricultural economics station 1, the general budget accountant, unit budget accountant, statistician, general cashier 1, and two tax collectors. Except for the tax collectors determined by the local tax authorities at higher levels, the candidates for other posts are determined by the township party committees and governments after soliciting the opinions of the financial and agricultural authorities at higher levels, and the first deputy director is determined according to the quality and professional level of the deputy director of the Finance and Economics Office who presides over the daily work of the Finance and Economics Office. The general budget accounting, tax accounting and unit budget accounting of the finance office are held by financial personnel, and the collective economic accounting, statisticians and chief cashier are held by agricultural economic personnel. In addition to the director, the staffing of the township finance and economics institute is determined according to the total population of the township. There are 8 townships with 1.5 million people, 9 townships with 1.5 million people and 10 townships with more than 20,000 people. If the staffing is less than the post setting, part-time jobs will be implemented. The personnel of township finance offices and agricultural economic stations are employed in accordance with the principle of "fixing posts and responsibilities and fair competition", and the surplus personnel are rationally diverted according to relevant regulations. The village finance and economics group is led by 1, with the village director as the part-time, 1 accountant, statistician and tax collector as the part-time, 1 cashier as the part-time, and other village cadres as the part-time. The village financial review and supervision team has a team leader 1, who is also the secretary of the village party branch. The president and villagers' representatives of agricultural cooperatives are members, and their villagers' representatives shall not be less than one third of the total number of members. The members of the village finance and economics group and the village finance and economics appraisal and supervision group shall be reported to the township party committee and government for approval and confirmation. All members of the village finance and economics group are part-time and paid; In principle, the members of the village financial review and supervision team do not work part-time, and they are paid part-time to facilitate supervision and management. However, the villagers' representatives are given a fixed subsidy for missing work and included in the village financial budget expenditure.
The third is the supervision mechanism.
The accounts of township finance offices shall be subject to the supervision of auditing and statistics departments in addition to the internal audit of their respective competent departments. The village finance and economics team not only accepts the inspection and supervision of the township finance and economics office, but also accepts the supervision of the village finance and economics inspection and supervision team, regularly publishes accounts to the masses and accepts the supervision of the masses. At the same time, establish and improve various rules and regulations and management measures, standardize and coordinate the work of the financial office and the village financial group. Especially after the establishment of village-level financial group, village-level financial power has been expanded. In order to prevent embezzlement and misappropriation of state and collective funds, the system of bill management, tax payment and mortgage of village cadres' property was established accordingly, which effectively standardized the working procedures and behaviors.
The fourth is the incentive mechanism.
In the past, the village level only had the power of affairs, but no financial power. After the reform of financial management, the administrative power and financial power were unified, which mobilized the enthusiasm of village cadres. Village cadres implement the salary system of basic, post and performance structure, and the performance salary is not capped and guaranteed; At the same time, part-time and part-time salary will be implemented to stimulate the enthusiasm of village cadres. Village cadres also implement the resignation guarantee system. Those who have served for three years can enjoy the resignation security fund and relieve the worries of village cadres.
To adjust the pattern of rural interests, we should give full play to the enthusiasm of villages and towns, with two key points: (1) is conducive to increasing the fiscal revenue of villages and towns. After the township finance and economics office collects taxes and fees in a unified way, it puts them into storage according to the nature of funds and uniformly dispatches funds to prevent tax evasion. (2) The benefits that Murakami deserves belong to the village, so as to get benefits. First, the collective economic income of Murakami is not allowed to be transferred or deducted in towns and villages; Second, the new pig slaughter tax and agricultural specialty tax will be returned to the village at 70%; The third is to pay taxes and fees in proportion. The agricultural tax is 0.5%, and the taxes on special agricultural products and industry and commerce are paid at 1.5%; The fourth is to extract and collect fees such as township overall planning in proportion. Township planning is extracted by 3%, "two gold" is extracted by 1.5%, and fund-raising and levy is extracted by 6%; In addition to other expenses, the township finance office shall uniformly extract and allocate them according to the system requirements, and the village level shall not extract them by itself.
This is a graduation thesis.
You can change it.