农村基础设施建设中的财政资金管理研究

A Study on the Fiscal Fund Management in the Rural Fundamental Infrastructure Construction

长期以来,我国农村基础设施建设财政资金规模偏低,且管理中存在的问题制约资金使用绩效:资金投入少、结构不合理且形式单一;立项不够科学规范,资金管理分散且拨付中存在挤占挪用现象;资金监管反馈差且绩效评价机制缺失。研究认为,农村基础设施建设中的财政资金管理,需要构建财政资金的强效投入机制,完善以县级政府为核心的管理体制,提高项目决策和预算的科学性和民主性,强化财政支出管理,建立财政资金使用的全过程监督体制机制,并构建绩效评价体系,创新管理模式。

The small scale of the fiscal fund in the rural infrastructure construction as well as the prob- lems existing in its management has long constrained the fund using effects in many respects shown as the limited fund investment, the unreasonable structure and simplistic form, the unscientific and nonstandard projects establishment, the scattered fund management and the misappropriation of the funds, the disap- pointing feedback of the capital supervision and the lacked achievements evaluation mechanism. This article holds that the efficient fiscal fund investment mechanism needs to be constructed and the county level government centered management system needs to be completed in order to improve the fiscal fund management in the rural fundamental infrastructure. This article also holds that, making projects strategy and budget more scientifically and democratically, s tablishing the comprehensive fund using supervision the achievements evaluation system and innovate the trengthening the fiscal expenses management and esmechanism are of equal importance as to construct management models.