作　　者： ;

机构地区： 华南农业大学

出　　处： 《华南农业大学学报：社会科学版》 2017年第2期102-109,共8页

摘　　要： 以广东省268个镇乡辖下的经济联合社、经济合作社财务监督机制调查结果为样本,运用LOGIT和OLS回归方法,实证检验财务监督机制是否发挥作用及其对组织经济绩效的影响,发现相对于中介机构代理监督模式而言,＂三资＂中心监管、镇政府委派人员监督模式均能更好地发挥财务监督作用,其中镇政府委派人员监督模式对组织经济绩效有显著正向影响;村务监督委员会开会次数越多、财务公开程度越高越能较好发挥民主监督作用,且显著影响组织经济绩效;村务监督委员会组长具备会计知识时有利于提高组织经济绩效。 By using the 268 village economic unions and economic cooperative organizations in Guangdong province as sample data,with the method of LOGIT and OLS regression,makes an empirical test for whether the financial supervision mechanism plays a critical role and affects the economic performance of the organizations. The result shows that compared with the intermediary agencies,supervisory departments of ＂Fund,Assets and Resources＂and delegates staff of town official optimize the efficiency of supervision. Furthermore,delegated supervision has significant positive effect on the economic performance of the organization,the number of meeting and the higher degree of financial disclosure play a more democratic supervision and show significant impact on economic performance of the organization. In addition,it is beneficial to improve the economic performance of the organization if the leader of village affair supervising committee has the accounting knowledge.

关 键 词： 农村集体经济组织 财务监督机制 村务监督 财务公开 农村财务

分 类 号： [F325.24]

领　　域： []