摘要
农村财务治理是乡村治理的热点、难点和焦点。本文首先从理论上阐述了村级财务治理机制的构成,然后主要以浙江省为例,通过对村级财务治理的现实考察,分析了村级财务治理存在的缺陷,提出了完善村级财务治理机制的基本思路。
The rural financial management is of the prime focus in the villages. This paper, first of all, illustrates the composition of governance mechanisms from the village-level financial theory, and then analyzes the deficiencies of village-level financial management based on the positive study from Zhe Jiang province. At last, it proposed to improve village-level financial management by taking some basic measures.
出处
《经济管理》
CSSCI
北大核心
2009年第6期161-167,共7页
Business and Management Journal ( BMJ )
基金
教育部人文社会科学研究项目"基于全流程监控视角的‘三农’资金使用效率问题研究"(08JA630076)
浙江省科技计划项目"推进新农村建设的村级财务管理体制研究"(2007C35005)
关键词
民主决策
财务监督
激励约束
dmocratic decision-making
financial supervision
incentive and restraint
