庄河市村级财务监管工作的问题与对策研究

发布时间：2019-05-14 08:48

【摘要】：村级财务监管工作一直以来都是农村工作的难点。随着我国经济的高速发展,村级财务的业务量类型增多,往来资金数额巨大,但在监管水平上却变化不大。20世纪末,国内部分发达地区对多种村级财务的监管模式进行了探索和尝试,留下了许多值得借鉴的经验。但是,鉴于村级财务监管工作的特殊性,不可能有哪种固定的模式能够适用于全国广大的农村地区,各地必须结合实际情况,综合考虑本地区的经济发展水平和资源状况,制定出合理的监管方案。首先,本文通过分析国内外的发展和研究现状,寻找其在监管思路上的共性,为探索监管对策提供参考。通过问卷调查和当面访谈的方法深入基层农村,了解农民的看法和意愿。通过研究公共财政理论并结合当前农村发展的实际,提出村级财务中的财政性资金和财务性资金因管理需要和使用目的的不同具有可分性,为行政机构和中介组织作为新监管主体的介入提供了条件。其次,本文通过研究分析新近发生的典型案例,运用集权分权和内控制度理论对监管行为的有效性进行评价,得出当前监管模式存在严重的权力集中以及内控制度未能全程覆盖等相关结论。最后,本文认为,对于当前监管模式中存在的种种问题,应当以适度分权和完善内控制度为目标去制定对策,在当前的资源条件下,内控制度相对完善的行政机构和中介组织最适合充当新的监管主体。同时,我国农村地区的社会环境及其复杂,对村级财务监管这类敏感问题,不可能通过单一的监管方案得到有效改善,还需要其他一些配套机制,尤其是公众参与机制的跟进和完善,才能切实有效的提高村级财务监管的质量和水平。
[Abstract]:Village financial supervision has always been a difficult point in rural work. With the rapid development of China's economy, the types of business of village-level finance have increased, and the amount of funds exchanged has been huge, but the level of supervision has not changed much. At the end of the 20th century, Some developed areas in China have explored and tried a variety of village-level financial supervision models, leaving a lot of experience worth drawing lessons from. However, in view of the particularity of the financial supervision at the village level, it is impossible to have a fixed model that can be applied to the vast rural areas of the country. All localities must take into account the level of economic development and the state of resources in their respective regions in the light of the actual situation. Work out a reasonable supervision plan. First of all, by analyzing the development and research status at home and abroad, this paper looks for the commonness of regulatory ideas, and provides a reference for exploring regulatory countermeasures. Through questionnaire survey and face-to-face interview deep into the grass-roots rural areas, to understand the views and wishes of farmers. By studying the theory of public finance and combining with the reality of rural development at present, this paper puts forward that the financial funds and financial funds in village finance are divisible according to the different management needs and the purpose of use. It provides conditions for administrative institutions and intermediary organizations to intervene as new regulatory subjects. Secondly, through the study and analysis of recent typical cases, this paper uses the theory of centralized decentralization and internal control system to evaluate the effectiveness of regulatory behavior. It is concluded that the current supervision mode has serious power concentration and the internal control system can not cover the whole process. Finally, this paper holds that for all kinds of problems existing in the current supervision mode, we should take moderate decentralization and perfect internal control system as the goal to formulate countermeasures, under the current resource conditions, The administrative organization and intermediary organization with relatively perfect internal control system are most suitable to act as the new supervision subject. At the same time, the social environment and its complexity in rural areas of our country, sensitive issues such as financial supervision at the village level, can not be effectively improved through a single regulatory program, but also need some other supporting mechanisms. Especially, the follow-up and improvement of public participation mechanism can effectively improve the quality and level of village-level financial supervision.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F302.6

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