本文選題：縣級(jí)財(cái)政 + 廉政風(fēng)險(xiǎn)��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：基層行政部門(mén)是我國(guó)最小的行政單位,是國(guó)家政權(quán)的基石。目前,基層腐敗問(wèn)題已經(jīng)成為人民群眾及社會(huì)關(guān)注的熱點(diǎn)問(wèn)題,縣級(jí)財(cái)政部門(mén)管理著基層政府全部活動(dòng)的公共賬戶,擁有資金分配權(quán)和管理權(quán),是滋生腐敗的高發(fā)區(qū)。為了盡早發(fā)現(xiàn)和有效防控縣級(jí)財(cái)政部門(mén)廉政風(fēng)險(xiǎn),形成風(fēng)清正氣的縣級(jí)財(cái)政廉政局面。本文基于腐敗形成理論、廉政風(fēng)險(xiǎn)管理理論及廉政風(fēng)險(xiǎn)演化機(jī)制等相關(guān)概念和理論,通過(guò)對(duì)實(shí)地問(wèn)卷調(diào)查得出的數(shù)據(jù)進(jìn)行深入的剖析,構(gòu)建縣級(jí)財(cái)政廉政風(fēng)險(xiǎn)防控的研究思路和框架體系。本文分為四個(gè)部分,第一部分為緒論部分,主要是根據(jù)黨的十八以來(lái)提出的反腐倡廉建設(shè)為研究背景,以腐敗形成理論、廉政風(fēng)險(xiǎn)管理理論及廉政風(fēng)險(xiǎn)演化機(jī)制等相關(guān)概念為研究思路,提煉及評(píng)述國(guó)內(nèi)外學(xué)者在該研究領(lǐng)域的觀點(diǎn);第二部分為理論部分,主要是從政治學(xué)、經(jīng)濟(jì)學(xué)、社會(huì)學(xué)、心理學(xué)等多個(gè)角度來(lái)探討腐敗行為的形成機(jī)理及其廉政風(fēng)險(xiǎn)形成的演化機(jī)理。第三部分是實(shí)證部分,主要是以組織行為學(xué)、馬斯洛需求層次理論等為基礎(chǔ),依照主客觀指標(biāo)的原則,遵循科學(xué)、系統(tǒng)的研究規(guī)律,設(shè)置廉政風(fēng)險(xiǎn)識(shí)別的問(wèn)卷指標(biāo)體系,并選擇縣級(jí)財(cái)政部門(mén)----湖南省Y縣財(cái)政局,作為問(wèn)卷對(duì)象。通過(guò)問(wèn)卷得出的數(shù)據(jù)做信度與效度分析、描述性分析、回歸性分析和風(fēng)險(xiǎn)排序,發(fā)現(xiàn)財(cái)政部門(mén)廉政風(fēng)險(xiǎn)點(diǎn)和所存在的問(wèn)題。第四部分是途徑部分,主要是通過(guò)數(shù)據(jù)分析并結(jié)合廉政風(fēng)險(xiǎn)識(shí)別及防控的理論與實(shí)踐,對(duì)縣級(jí)財(cái)政部門(mén)廉政風(fēng)險(xiǎn)防控在思想道德觀念、職責(zé)職權(quán)監(jiān)管、福利薪酬保障、風(fēng)險(xiǎn)防控反饋和規(guī)范工作程序與方法等方面提出具有針對(duì)性的政策建議。當(dāng)前,國(guó)內(nèi)外學(xué)者對(duì)于廉政風(fēng)險(xiǎn)防控機(jī)制建設(shè)已經(jīng)有一定程度的研究,但鮮有針對(duì)財(cái)政部門(mén)等關(guān)鍵風(fēng)險(xiǎn)點(diǎn)的防控體系建設(shè)的探討。本文以腐敗行為形成的多視角及其演化機(jī)理作為切入點(diǎn),通過(guò)實(shí)地調(diào)查問(wèn)卷分析,獲取財(cái)政部門(mén)廉政風(fēng)險(xiǎn)防控的直接實(shí)踐經(jīng)驗(yàn)和數(shù)據(jù),由此構(gòu)建財(cái)政部門(mén)廉政風(fēng)險(xiǎn)防控體系,并形成針對(duì)財(cái)政部門(mén)廉政風(fēng)險(xiǎn)識(shí)別及防控的政策建議,積極構(gòu)建廉潔高效、健康有序的縣級(jí)財(cái)政工作體系。
[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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D262.6

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