建立村级财务有效监督机制的研究

摘要

During the financial operation process, the administrative staff can not be restrained and supervised effectively because of the imperfect mechanism and the incomplete supervision measures;the lax accounting and its checking lead to corruption; the appointment and tenure are irregular; villagers fail to participate in the financial democratic decision-making process. For these existed problems, we should take some feasible measures. First, the financial policy at the village level should be popularized in various forms. Second, the revolutionary step of the institution establishment in the village committee should be speeded up;Third, more efforts should be given to the cultivation of the financial staff at the village level. What’s more, the really open finance should be realized, and the villagers should also be guided into the financial supervision and management affairs.%由于体制不健全，监管措施不完善，村级财务在运行中，未能对管理人员进行有效地约束和监督；记帐和审帐不严导致村级财务腐败现象滋生；财务人员的任用和上岗不规范；村民未能真正参与财务的民主决策。因而必须：多种形式加强村级财务政策宣传，营造财务决策的民主氛围；建立多层次村级财务监督组织，确立村级财务的决策民主化；加快村委机构编制改革步伐，加大力度培养村级财务人员；做到真正地财务公开化，引领村民进入村级财务的监督和管理。