作　　者： ; ;

机构地区： 华南农业大学经济管理学院广东农村经济研究中心

出　　处： 《广东农业科学》 2015年第7期173-179,共7页

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。 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.

关 键 词： 村民自治 农村集体经济 监管

领　　域： [经济管理—产业经济]