县级财政廉政风险识别及防控机制研究

发布时间：2018-07-05 03:29

本文选题：县级财政 + 廉政风险　；参考：《湘潭大学》2017年硕士论文

【摘要】：基层行政部门是我国最小的行政单位,是国家政权的基石。目前,基层腐败问题已经成为人民群众及社会关注的热点问题,县级财政部门管理着基层政府全部活动的公共账户,拥有资金分配权和管理权,是滋生腐败的高发区。为了尽早发现和有效防控县级财政部门廉政风险,形成风清正气的县级财政廉政局面。本文基于腐败形成理论、廉政风险管理理论及廉政风险演化机制等相关概念和理论,通过对实地问卷调查得出的数据进行深入的剖析,构建县级财政廉政风险防控的研究思路和框架体系。本文分为四个部分,第一部分为绪论部分,主要是根据党的十八以来提出的反腐倡廉建设为研究背景,以腐败形成理论、廉政风险管理理论及廉政风险演化机制等相关概念为研究思路,提炼及评述国内外学者在该研究领域的观点;第二部分为理论部分,主要是从政治学、经济学、社会学、心理学等多个角度来探讨腐败行为的形成机理及其廉政风险形成的演化机理。第三部分是实证部分,主要是以组织行为学、马斯洛需求层次理论等为基础,依照主客观指标的原则,遵循科学、系统的研究规律,设置廉政风险识别的问卷指标体系,并选择县级财政部门----湖南省Y县财政局,作为问卷对象。通过问卷得出的数据做信度与效度分析、描述性分析、回归性分析和风险排序,发现财政部门廉政风险点和所存在的问题。第四部分是途径部分,主要是通过数据分析并结合廉政风险识别及防控的理论与实践,对县级财政部门廉政风险防控在思想道德观念、职责职权监管、福利薪酬保障、风险防控反馈和规范工作程序与方法等方面提出具有针对性的政策建议。当前,国内外学者对于廉政风险防控机制建设已经有一定程度的研究,但鲜有针对财政部门等关键风险点的防控体系建设的探讨。本文以腐败行为形成的多视角及其演化机理作为切入点,通过实地调查问卷分析,获取财政部门廉政风险防控的直接实践经验和数据,由此构建财政部门廉政风险防控体系,并形成针对财政部门廉政风险识别及防控的政策建议,积极构建廉洁高效、健康有序的县级财政工作体系。
[Abstract]:The basic administrative department is our country's smallest administrative unit, is the cornerstone of the state power. At present, the problem of corruption at the grass-roots level has become a hot issue concerned by the people and the society. The financial department at the county level manages the public accounts of all the activities of the grass-roots government, and has the right to allocate and manage funds, which is a high incidence area of corruption. In order to detect and control the risk of clean government in county finance department as soon as possible and form the situation of clean government at county level. Based on the related concepts and theories, such as corruption formation theory, clean government risk management theory and clean government risk evolution mechanism, this paper makes a deep analysis of the data obtained from the questionnaire survey in the field. Build county financial clean government risk prevention and control research ideas and framework system. This paper is divided into four parts, the first part is the introduction part, which is mainly based on the research background of anti-corruption construction since the eighteenth year of the Party, and the formation theory of corruption. The related concepts such as the theory of clean government risk management and the evolution mechanism of clean government risk are taken as the research ideas to refine and comment on the viewpoints of domestic and foreign scholars in this field. The second part is divided into theoretical parts, mainly from political science, economics, sociology, etc. This paper discusses the formation mechanism of corruption and the evolution mechanism of clean government risk from psychology and so on. The third part is the empirical part, mainly based on organizational behavior, Maslow's hierarchy of demand theory, according to the principle of subjective and objective indicators, follow the scientific, systematic research rules, set up a clean government risk identification questionnaire index system. And choose county finance department-Hunan Province Y county finance bureau, as questionnaire object. Through the reliability and validity analysis, descriptive analysis, regression analysis and risk ranking of the data obtained from the questionnaire, we find the risk point and existing problems of the financial department clean government. The fourth part is the way part, mainly through the data analysis and the combination of clean government risk identification and prevention and control theory and practice, the county finance department clean government risk prevention and control in the ideological and moral concept, responsibility and authority supervision, welfare compensation protection. Risk control feedback and standardization of working procedures and methods and other aspects of targeted policy recommendations. At present, scholars at home and abroad have studied the construction of clean government risk prevention and control mechanism to a certain extent, but there is little discussion on the construction of prevention and control system for key risk points such as financial departments. Based on the multi-perspective and evolution mechanism of corruption, this paper obtains the direct practical experience and data of risk prevention and control of clean government in financial department through field investigation questionnaire analysis, and constructs the system of risk prevention and control of clean government in financial department. It also forms policy suggestions for the risk identification and prevention and control of clean government in financial departments, and actively constructs a clean, efficient, healthy and orderly county-level financial work system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D262.6

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