| 陈标金，李胜文.村民自治下农村集体经济的监管——基于广东16个镇村的走访调查[J].广东农业科学,2015,42(7):-179 |
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村民自治下农村集体经济的监管——基于广东16个镇村的走访调查 |
| Rural collective economic supervision under villager autonomy—Based on the investigation of 16 villages in Guangdong province |
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| DOI： |
| 中文关键词: ：村民自治 农村集体经济 监管 |
| 英文关键词: villager autonomy rural collective economy supervision |
| 基金项目: |
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| 摘要点击次数: 1460 |
| 全文下载次数: 498 |
| 中文摘要: |
| ：从产权和委托—代理关系的视角，分析了村民自治下农村集体经济监管问题的形成机理，设计了
农村集体经济监管体系目标模式。基于广东16 个镇村的走访调查，提出了完善农村集体经济监管的建议：以村
（居）委会参与集体经济收益分配的份额为依据，确定村（居）委会参与集体经济组织治理的权限；强化政府对农
村集体经济内部监督的服务功能，降低内部监督成本；明确行政审计的职责和目标，落实第三方审计制度；明确政
府主管部门对农村集体经济的监管职责和内容，促使行政监管规范化、常态化。 |
| 英文摘要: |
| Based on principal-agent thoery and investigation of 16 villages in Guangdong province，this paper
designed a supervision model for rural collective economy. The results considered that we can improve rural collective
economy supervision system from following aspects：to definit the village committee governance rights based on its
benefits share in the collective economic organization；to strengthen the government service function to reduce the cost
of internal supervision；to clear the administrative audit responsibilities and objectives，to implementat the third party
audit system；to clear the government administrative supervision responsibilities and content，to promote administrative
supervision standardization and normalization. |
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