本文選題：懷化市 + 鄉(xiāng)鎮(zhèn)政府��； 參考：《廣西師范大學》2014年碩士論文

【摘要】：鄉(xiāng)鎮(zhèn)政府財務公開是鄉(xiāng)鎮(zhèn)政府的義務與責任,是推進基層民主建設、推進政府誠信建設、保障公民知情權、密切黨群干群關系的重要舉措。根據(jù)《中華人民共和國政府信息公開條例》,懷化市人民政府于2008年制定了《懷化市政府信息公開制度》,用以指導全市政府信息公開工作,此《制度》也是鄉(xiāng)鎮(zhèn)政府的財務公開工作開展的法規(guī)依據(jù)。 本文對鄉(xiāng)鎮(zhèn)政府、政府財務公開的概念進行界定,筆者采取查閱相關文獻、開展實地調研、分析相關數(shù)據(jù)的方法,運用了新公共服務理論、治理與善治理論、委托——代理理論,立足實際,對懷化市鄉(xiāng)鎮(zhèn)政府財務公開進行研究,闡述了鄉(xiāng)鎮(zhèn)政府財務公開的背景、現(xiàn)、及其意義,剖析了懷化市鄉(xiāng)鎮(zhèn)政府財務公開在具體開展中存在著主體重視不夠、信息質量較低、外部約束不足、運行保障不足等問題,認為是傳統(tǒng)理念的制約、行政體制改革緩慢、財務相關制度欠缺、法律體系建設滯后、物質精神利益驅動、公民社會力量薄弱制約了鄉(xiāng)鎮(zhèn)政府財務公開工作的開展。本文在借鑒國內外鄉(xiāng)鎮(zhèn)政府財務公開主要做法與經驗基礎上,從進一步提高對財務公開的認識、完善鄉(xiāng)鎮(zhèn)政府財務公開法規(guī)、加強鄉(xiāng)鎮(zhèn)政府財務公開基礎工作、強化對財務公開的社會監(jiān)督、完善鄉(xiāng)鎮(zhèn)政府財務公開的運行保障等方面提出了完善懷化市鄉(xiāng)鎮(zhèn)政府財務公開的對策與建議。 本文是在我國政府信息公開這一切合時代發(fā)展的主旋律下,對懷化市鄉(xiāng)鎮(zhèn)政府財務公開的相關問題進行了規(guī)范化研究。到目前為止,對鄉(xiāng)鎮(zhèn)政府財務公開進行全面的、系統(tǒng)的、從理論到實踐全方位的研究成果很少,本文可能是研究內容的一個創(chuàng)新。在研究的方法與角度上,本文從微觀的層面來研究財務公開,將規(guī)范研究與經驗研究相結合,著重對財務公開的具體運作過程進行動態(tài)研究,是研究方法與角度的一個創(chuàng)新。在操作層面上,通過對懷化市的實地考察,收集相關的數(shù)據(jù)與資料,抓住鄉(xiāng)鎮(zhèn)政府財務公開中關鍵性的熱點和難點問題,找到適合懷化市鄉(xiāng)鎮(zhèn)政府財務公開工作開展的解決對策,對我國鄉(xiāng)鎮(zhèn)政府推進財務公開工作具有一定的借鑒性。從中總結經驗,發(fā)現(xiàn)問題,尋找解決問題的途徑。通過系統(tǒng)化的研究,將相關的理論運用到懷化市鄉(xiāng)鎮(zhèn)政府財務公開工作的具體實踐之中。 政府財務公開的相關問題研究在學術界與實務界一直都是敏感話題,由于國際、國內積極推行財務公開以及社會公眾的多元訴求等方面的影響,對鄉(xiāng)鎮(zhèn)政府財務公開提出了更高的要求,但由于筆者知識和能力的局限,本文可能在研究的深度和廣度上還存在著不足。
[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.
【學位授予單位】：廣西師范大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F810.6

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