村级财务治理机制的构建和完善——以浙江省为例  

The Development of Village-level Financial Management Mechanisms——A Case Study of Zhejiang Province

作　　者：潘自强[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《经济管理》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)

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.

关 键 词：民主决策 财务监督 激励约束 

分 类 号：F320[经济管理—产业经济]