农村集体经济组织财务公开成效与问题探讨——基于江苏省镇江市的调研

The Effectiveness and Problems of Financial Disclosure of Rural Collective Economic Organizations: Based on Research in Zhenjiang City, Jiangsu Province

  • 摘要: 通过对镇江市599个村财务公开情况的调查发现,大多数村集体经济组织能够在规定时间、规定地点向全体村民公开展示村级财务相关内容,接受村民监督。村级财务公开在取得成绩的同时,也存在财务公开流程不规范、格式不统一、时间不连贯、部分数据缺失等问题,主要原因是财务制度执行力不强、民主监督不到位、财务人员能力欠佳。为进一步做好农村集体经济组织财务公开工作,建议在完善财务公开制度、构建财务监督体系、加强人才队伍建设、地区协同推进、完善奖惩机制五个方面进行改进和完善。

     

    Abstract: The investigation of the financial disclosure of 599 villages in Zhenjiang revealed that most of rural collective economic organization can disclose village financial content to all villagers at specified time and specified locations, and accept villager's supervision. Although village financial disclosure has been effective, the following problems, such as non-standardized financial disclosure process, inconsistent format, inconsistent time, incomplete data and others, remains to be addressed. The main reasons of these problems are the flawed implementation of financial system, the villager's incomprehensive supervision, and the incompetent financial personnel. In order to further improve the financial disclosure of rural collective economic organizations, efforts can be made in the following five aspects:perfect the financial disclosure system, build a financial supervision system, strengthen the competence of financial personnel, promote regional coordination, introduce incentive and disciplinary mechanisms.

     

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