本文選題：村財(cái)鄉(xiāng)管　切入點(diǎn)：任中監(jiān)督制　出處：《農(nóng)村經(jīng)濟(jì)》2014年06期 　論文類型：期刊論文

【摘要】：村級(jí)財(cái)務(wù)管理工作是基層民主建設(shè)的主要內(nèi)容,也是農(nóng)民關(guān)注的焦點(diǎn)問題。"村財(cái)鄉(xiāng)管"是實(shí)現(xiàn)對(duì)村級(jí)財(cái)務(wù)監(jiān)督的普遍做法。該制度設(shè)計(jì)的初衷主要是為了實(shí)現(xiàn)村級(jí)財(cái)務(wù)管理的規(guī)范化,加強(qiáng)對(duì)村干部的有效監(jiān)督,減少或避免村干部的貪污腐敗現(xiàn)象。然而,近年來農(nóng)村涉財(cái)問題時(shí)有發(fā)生,實(shí)踐中該制度卻無法對(duì)村干部的違規(guī)行為進(jìn)行有效制約。本文認(rèn)為,只有利用契約的形式強(qiáng)化對(duì)村干部任中監(jiān)督與離任審計(jì),加強(qiáng)信息公開機(jī)制,才能從根本上制止村級(jí)財(cái)務(wù)管理中出現(xiàn)的種種亂象,完善農(nóng)村財(cái)務(wù)管理機(jī)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.
【作者單位】： 西北農(nóng)林科技大學(xué)思想政治理論研究與教學(xué)部;西南政法大學(xué)管理學(xué)院;
【基金】：教育部人文社科青年基金項(xiàng)目“獼猴桃主產(chǎn)區(qū)農(nóng)戶農(nóng)藥使用行為、技術(shù)效率與經(jīng)營(yíng)規(guī)模研究——以陜西省眉縣和周至縣為例”(編號(hào):12YJC790045) 重慶市哲學(xué)社會(huì)科學(xué)規(guī)劃項(xiàng)目“重慶市集體林權(quán)改革運(yùn)行及績(jī)效研究”(編號(hào):2012YBGL126) 教育部人文社科規(guī)劃項(xiàng)目“村干部在農(nóng)村社區(qū)管理中的職務(wù)行為規(guī)律及規(guī)范研究”(編號(hào):12YJA630138)的階段性研究成果
【分類號(hào)】：F302.6
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本文編號(hào)：1576564