乡村治理背景下农村财务管理的责任界定探析  

The Definition of Responsibility on Rural Financial Management Under the Rural Governance

作　　者：李视友[1] 刘录敬[1] LI Shiyou;LIU Lujing(Management school of Qingdao agricultural university Qingdao,Shandong 266109)

机构地区：[1]青岛农业大学经济管理学院,山东青岛266109

出　　处：《现代农业研究》2023年第2期76-79,共4页Modern Agriculture Research

基　　金：国家林业和草原局项目:“集体林权制度改革监测”(项目编号:JYC2019-50)。

摘　　要：在乡村治理背景下,加强农村财务管理工作应当是属于村民自治范围内的事情,因此农村财务管理工作的实施主体应当是村民委员会。在农村财务管理活动中,全体村民与村民委员会的关系应当是一种委托代理关系,类似于公司的股东与管理层的关系。村务监督委员会是接受全体村民的委托,对村民委员会履行村级集体财产管理职责的情况进行监督检查,类似于公司的监事会,因此,全体村民与村务监督委员会的关系也是一种委托代理关系;而村务监督委员会与村民委员会的关系则是一种监督与被监督的关系。乡镇政府在农村财务管理工作中所扮演的角色应当是指导者与外部监督者。Enhancing rural financial management work may be the villager’s self-governance business,therefore,it should be the village committee to carry out this kind of job.The relations between entire villagers and village committee should be some mandate one similar to relations between shareholders and management.Village affair supervising committee,as a trustee and supervisor of the whole villagers,is responsible of collective property managing supervision the same as company’s board of supervisors.Hence,the relations between all villagers and supervision committee is also some kind of trustee-beneficiary relationship.And yet,the relations between rural affair supervision committee and villagers committee becomes a kind of supervision and supervised one.Township government acts as a mentor and external supervisor during rural financial management work.

关 键 词：乡村治理 农村财务管理 责任界定 

分 类 号：F302.6[经济管理—产业经济]