我国“三农”资金监管效率形成路径与影响因素分析  

On Analysis of Paths and Influlnce Factors of Systems of Supervision for Funds to Agriculture,Farmer and Rural Area in China

作　　者：李连华[1] 林可[2] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018 [2]上海财经大学公共经济与管理学院,上海200433

出　　处：《财经论丛》2010年第5期75-79,共5页Collected Essays on Finance and Economics

基　　金：教育部人文社会科学规划课题(08JA630076)

摘　　要：本文通过对我国"三农"资金监管效率的调查分析认为,提高监管效率,必须从制度设计合理性和制度执行有效性两个方面着手。需要加强监管制度之间的协调性,确立审计监督的主导地位及细化"三农"资金监管的信息披露制度。On the basis of investigation, the paper is to suggest that rationalization in designing systems of supervision and efficiency in implementing it should be enhanced, and main vertical supervision should be set up, systems of information related to agriculture, farmer and rural area in China should be improved.

关 键 词：“三农”资金 监管效率 形成路径 影响因素 

分 类 号：F239.41[经济管理—会计学]