“村账乡管”的制度缺陷及其优化机制设计

发布时间：2018-03-06 21:21

  本文选题：村财乡管　切入点：任中监督制　出处：《农村经济》2014年06期 　论文类型：期刊论文

【摘要】：村级财务管理工作是基层民主建设的主要内容,也是农民关注的焦点问题。"村财乡管"是实现对村级财务监督的普遍做法。该制度设计的初衷主要是为了实现村级财务管理的规范化,加强对村干部的有效监督,减少或避免村干部的贪污腐败现象。然而,近年来农村涉财问题时有发生,实践中该制度却无法对村干部的违规行为进行有效制约。本文认为,只有利用契约的形式强化对村干部任中监督与离任审计,加强信息公开机制,才能从根本上制止村级财务管理中出现的种种乱象,完善农村财务管理机制。
[Abstract]:Financial management at the village level is the main content of democratic construction at the grass-roots level. It is also the focus of farmers' attention. "Village Financial Management" is a general practice of financial supervision at the village level. The original intention of this system is mainly to realize the standardization of financial management at the village level and to strengthen the effective supervision of village cadres. Reducing or avoiding the corruption of village cadres. However, in recent years, the rural financial problems have occurred frequently, but in practice, the system can not effectively restrict the violations of village cadres. Only by using the form of contract to strengthen the supervision and audit of village cadres in their appointment and strengthen the mechanism of information disclosure can we fundamentally stop all kinds of chaos in village financial management and perfect the mechanism of rural financial management.
【作者单位】： 西北农林科技大学思想政治理论研究与教学部;西南政法大学管理学院;
【基金】：教育部人文社科青年基金项目“猕猴桃主产区农户农药使用行为、技术效率与经营规模研究——以陕西省眉县和周至县为例”(编号:12YJC790045) 重庆市哲学社会科学规划项目“重庆市集体林权改革运行及绩效研究”(编号:2012YBGL126) 教育部人文社科规划项目“村干部在农村社区管理中的职务行为规律及规范研究”(编号:12YJA630138)的阶段性研究成果
【分类号】：F302.6
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本文编号：1576564