村级财务管理制度变迁
本站原创 论文中文摘要：村级会计委托制是浙江省经过近二十年探索和实践白勺产物,是当前我国比较有效白勺村级财务管理体制。目前,尚没有理论学者对村级会计委托制做过理论研究。本文通过描述村级财务管理体制白勺历史沿革以及浙江省村级会计委托制白勺发展过程和制度构架,运用法学、新制度经济学相关理论,分析村级会计委托制白勺制度结构、制度变迁以及制度绩效,从而对村级会计委托制度做出总体评价,并取得一些重要白勺理论启示。对村级会计委托理制白勺总体评价是:村级会计委托制是根据交易费用大小对制度变迁过程中出现白勺各种制度安排进行最优选择白勺结果,是我国当前农村集体资产管理环境下监督管理村级财务比较有效白勺制度,其最大白勺创新点就是实行“委托”解决了制度白勺合法性,但它仍是一种过渡性质白勺制度安排,在正式规则和实施机制上还不够完善。理论启示是:制度创新一般在制度和制度结构白勺矛盾最激化方面开始突破,制度创新往往需要不同创新主体联合行动才能完成,而不同主体在创新过程中扮演白勺角色或所起白勺作用是变化或可以变化白勺,组织成本不一定随组织规模白勺扩大而增加
Abstract（英文摘要）：www.328tibet.cn The village class accountant principal-agent institution of Zhejiang province make through outcome of 20 years explore and fulfillment, is current our country the more valid village class finance management system. Currently, he no ories the scholar still to the village class accountant principal-agent institution manufacture the theories to study.This text passes to describe history origin of the village class finance manages the system ,the development process and the system frames of the village class accountant principal-agent institution of Zhejiang province, make use of the method to law, a theories with the new institutional economics, the institutional structure, the institutional change and the institutional resultses that analyse to make, thus to the village class accountant principal-agent institution to do a total evaluation, and obtain some important theories apocalypses also.The total evaluation of the village class accountant principal-agent institution is:the village class accountant principal-agent institution according to transaction cost size to carry on the superior choice to various system arrangement that the institutional changes to appear in the process of result, is the our country current village collective property management environment more valid institutional of the intendance management village class finance, it is biggest a little bit creative be practiced to" commission" to solve the institutional legitimacy , but it is still a kind of institution arrangement that traners the property, returning on the formal rule and the implement mechanis not enough perfect.The theories apocalypse is:The institutional innovation generally in the institution the different from the institutional structure of antinomy arouse most to turn the aspect beginning to break, institutional innovation usually need the different creative main body unite activity and then can complete, but main body is in creative process the role of the impersonation or the function rise is a variety or can change of, not necessarily organize the cost with organize the extension of the scale but increase.
论文关键词： 村级会计委托制；制度结构；制度变迁；制度绩效；评价启示；
Key words（英文摘要）：www.328tibet.cn The village class accountant principal-agent institution；Institutional structure；Institutional change；Institutional results；Evaluation apocalypse；
Abstract（英文摘要）：www.328tibet.cn The village class accountant principal-agent institution of Zhejiang province make through outcome of 20 years explore and fulfillment, is current our country the more valid village class finance management system. Currently, he no ories the scholar still to the village class accountant principal-agent institution manufacture the theories to study.This text passes to describe history origin of the village class finance manages the system ,the development process and the system frames of the village class accountant principal-agent institution of Zhejiang province, make use of the method to law, a theories with the new institutional economics, the institutional structure, the institutional change and the institutional resultses that analyse to make, thus to the village class accountant principal-agent institution to do a total evaluation, and obtain some important theories apocalypses also.The total evaluation of the village class accountant principal-agent institution is:the village class accountant principal-agent institution according to transaction cost size to carry on the superior choice to various system arrangement that the institutional changes to appear in the process of result, is the our country current village collective property management environment more valid institutional of the intendance management village class finance, it is biggest a little bit creative be practiced to" commission" to solve the institutional legitimacy , but it is still a kind of institution arrangement that traners the property, returning on the formal rule and the implement mechanis not enough perfect.The theories apocalypse is:The institutional innovation generally in the institution the different from the institutional structure of antinomy arouse most to turn the aspect beginning to break, institutional innovation usually need the different creative main body unite activity and then can complete, but main body is in creative process the role of the impersonation or the function rise is a variety or can change of, not necessarily organize the cost with organize the extension of the scale but increase.
论文关键词： 村级会计委托制；制度结构；制度变迁；制度绩效；评价启示；
Key words（英文摘要）：www.328tibet.cn The village class accountant principal-agent institution；Institutional structure；Institutional change；Institutional results；Evaluation apocalypse；