摘要
本文从浙江武义县后陈村财务监督个案出发,以财务学、制度经济学与法学为主要分析工具,对后陈村村务(财务)监督委员会组织及其制度进行学理解析,最终提出一般性结论与建议。
Taking the case of Houchen Village financial supervision for example, this paper first analyses the supervision committee at the village level and the validity of its system on the basis of finance, system economics, science of law, and finally proposes the general conclusion and some suggestions.
出处
《审计与经济研究》
北大核心
2007年第3期77-82,共6页
Journal of Audit & Economics
基金
浙江省社科联重点课题(编号:2006z35)的阶段性成果
关键词
组织与制度创新
财务监督
三权制衡
科斯定理
帕累托最优
organization and system innovation
financial supervision
check and balance
Theorem of Coase
Pareto Optimality
