怀化市乡镇政府财务公开问题研究

发布时间：2018-06-22 20:27

本文选题：怀化市 + 乡镇政府　；参考：《广西师范大学》2014年硕士论文

【摘要】：乡镇政府财务公开是乡镇政府的义务与责任,是推进基层民主建设、推进政府诚信建设、保障公民知情权、密切党群干群关系的重要举措。根据《中华人民共和国政府信息公开条例》,怀化市人民政府于2008年制定了《怀化市政府信息公开制度》,用以指导全市政府信息公开工作,此《制度》也是乡镇政府的财务公开工作开展的法规依据。本文对乡镇政府、政府财务公开的概念进行界定,笔者采取查阅相关文献、开展实地调研、分析相关数据的方法,运用了新公共服务理论、治理与善治理论、委托——代理理论,立足实际,对怀化市乡镇政府财务公开进行研究,阐述了乡镇政府财务公开的背景、现、及其意义,剖析了怀化市乡镇政府财务公开在具体开展中存在着主体重视不够、信息质量较低、外部约束不足、运行保障不足等问题,认为是传统理念的制约、行政体制改革缓慢、财务相关制度欠缺、法律体系建设滞后、物质精神利益驱动、公民社会力量薄弱制约了乡镇政府财务公开工作的开展。本文在借鉴国内外乡镇政府财务公开主要做法与经验基础上,从进一步提高对财务公开的认识、完善乡镇政府财务公开法规、加强乡镇政府财务公开基础工作、强化对财务公开的社会监督、完善乡镇政府财务公开的运行保障等方面提出了完善怀化市乡镇政府财务公开的对策与建议。本文是在我国政府信息公开这一切合时代发展的主旋律下,对怀化市乡镇政府财务公开的相关问题进行了规范化研究。到目前为止,对乡镇政府财务公开进行全面的、系统的、从理论到实践全方位的研究成果很少,本文可能是研究内容的一个创新。在研究的方法与角度上,本文从微观的层面来研究财务公开,将规范研究与经验研究相结合,着重对财务公开的具体运作过程进行动态研究,是研究方法与角度的一个创新。在操作层面上,通过对怀化市的实地考察,收集相关的数据与资料,抓住乡镇政府财务公开中关键性的热点和难点问题,找到适合怀化市乡镇政府财务公开工作开展的解决对策,对我国乡镇政府推进财务公开工作具有一定的借鉴性。从中总结经验,发现问题,寻找解决问题的途径。通过系统化的研究,将相关的理论运用到怀化市乡镇政府财务公开工作的具体实践之中。政府财务公开的相关问题研究在学术界与实务界一直都是敏感话题,由于国际、国内积极推行财务公开以及社会公众的多元诉求等方面的影响,对乡镇政府财务公开提出了更高的要求,但由于笔者知识和能力的局限,本文可能在研究的深度和广度上还存在着不足。
[Abstract]:The financial disclosure of township government is the duty and responsibility of the township government. It is an important measure to promote the construction of grass-roots democracy, promote the construction of government honesty, guarantee the citizens' right to know, and close the relationship between the cadres and the masses of the party and the masses. According to the regulations of the people's Republic of China on the publicity of Government Information, in 2008 the Huaihua Municipal people's Government formulated the "system of Government Information Disclosure in Huaihua City" to guide the work of the whole municipal government in information disclosure. This system is also the legal basis for the financial disclosure of township governments. In this paper, the concept of township government and government financial disclosure is defined. The author uses the new public service theory, governance and good governance theory by consulting relevant documents, carrying out field research and analyzing relevant data. The principal-agent theory, based on the reality, studies the financial disclosure of the township government in Huaihua City, and expounds the background, present, and significance of the financial disclosure of the township government. This paper analyzes on the problems of insufficient attention to the main body, low information quality, insufficient external constraints, insufficient operation guarantee and so on in the concrete development of the financial disclosure of the township government in Huaihua, which is considered to be the restriction of the traditional idea and the slow reform of the administrative system. The lack of financial system, the lagging of legal system, the material and spiritual interests, and the weakness of civil society restrict the development of the financial disclosure of township government. On the basis of drawing lessons from the main practices and experiences of the township government financial disclosure at home and abroad, this paper further improves the understanding of the financial disclosure, consummates the financial disclosure regulations of the township government, and strengthens the basic work of the township government financial disclosure. This paper puts forward some countermeasures and suggestions on how to improve the financial disclosure of the township government in Huaihua City from the aspects of strengthening the social supervision of the financial disclosure and improving the operational guarantee of the financial disclosure of the township government. Under the main melody of the development of government information disclosure in our country, this paper has carried on the standardization research to the related question of the township government financial disclosure in Huaihua city. So far, there are few researches on the financial disclosure of township government from theory to practice. This paper may be an innovation of the research content. In the research method and angle, this paper studies the financial disclosure from the microscopic level, combines the normative research with the empirical research, emphatically carries on the dynamic research to the financial disclosure concrete operation process, is the research method and the angle innovation. At the operational level, through the field investigation of Huaihua City, collecting relevant data and data, grasping the key hot and difficult issues in the financial disclosure of township government, To find out the solution to the financial disclosure of the township government in Huaihua city is useful for the township government to promote the financial disclosure in our country. Summing up experience, finding problems and finding ways to solve them. Through systematic research, the relevant theory is applied to the practice of financial disclosure of township government in Huaihua City. The research on the related issues of government financial disclosure has been a sensitive topic in the academic and practical circles. Due to the influence of the international and domestic active implementation of financial disclosure and the diverse demands of the public, Higher requirements are put forward for the financial disclosure of township governments, but due to the limitations of the author's knowledge and ability, there may still be some deficiencies in the depth and breadth of this study.
【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F810.6

【参考文献】