【摘要】：村級財務(wù)監(jiān)管工作一直以來都是農(nóng)村工作的難點。隨著我國經(jīng)濟的高速發(fā)展,村級財務(wù)的業(yè)務(wù)量類型增多,往來資金數(shù)額巨大,但在監(jiān)管水平上卻變化不大。20世紀(jì)末,國內(nèi)部分發(fā)達地區(qū)對多種村級財務(wù)的監(jiān)管模式進行了探索和嘗試,留下了許多值得借鑒的經(jīng)驗。但是,鑒于村級財務(wù)監(jiān)管工作的特殊性,不可能有哪種固定的模式能夠適用于全國廣大的農(nóng)村地區(qū),各地必須結(jié)合實際情況,綜合考慮本地區(qū)的經(jīng)濟發(fā)展水平和資源狀況,制定出合理的監(jiān)管方案。 首先,本文通過分析國內(nèi)外的發(fā)展和研究現(xiàn)狀,尋找其在監(jiān)管思路上的共性,為探索監(jiān)管對策提供參考。通過問卷調(diào)查和當(dāng)面訪談的方法深入基層農(nóng)村,了解農(nóng)民的看法和意愿。通過研究公共財政理論并結(jié)合當(dāng)前農(nóng)村發(fā)展的實際,提出村級財務(wù)中的財政性資金和財務(wù)性資金因管理需要和使用目的的不同具有可分性,為行政機構(gòu)和中介組織作為新監(jiān)管主體的介入提供了條件。 其次,本文通過研究分析新近發(fā)生的典型案例,運用集權(quán)分權(quán)和內(nèi)控制度理論對監(jiān)管行為的有效性進行評價,得出當(dāng)前監(jiān)管模式存在嚴(yán)重的權(quán)力集中以及內(nèi)控制度未能全程覆蓋等相關(guān)結(jié)論。 最后,本文認(rèn)為,對于當(dāng)前監(jiān)管模式中存在的種種問題,應(yīng)當(dāng)以適度分權(quán)和完善內(nèi)控制度為目標(biāo)去制定對策,在當(dāng)前的資源條件下,內(nèi)控制度相對完善的行政機構(gòu)和中介組織最適合充當(dāng)新的監(jiān)管主體。同時,我國農(nóng)村地區(qū)的社會環(huán)境及其復(fù)雜,對村級財務(wù)監(jiān)管這類敏感問題,不可能通過單一的監(jiān)管方案得到有效改善,還需要其他一些配套機制,尤其是公眾參與機制的跟進和完善,才能切實有效的提高村級財務(wù)監(jiān)管的質(zhì)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.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F302.6

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本文編號：2476571