村级财务公开村民满意度及其影响因素分析

Analysis on Villagers' Satisfaction on Village-level Financial Disclosure and Its Influencing Factors

针对村级财务公开村民是否满意的问题,综合运用二元Logistic回归分析法,从村民的角度出发,通过实地问卷调查,抽取恩施州八县市中33个村,实证分析村民对村级财务公开的满意度及其影响因素。分析结果显示,村民整体满意度很低且男性村民满意度更低,同时村民对村财务信息的需求程度、村民的家境情况以及村委会工作的高度对村民满意度有显著的影响。因此,提升财务公开实效性、提升村民家境综合指数和增进村委工作高度将成为提升村民满意度的必要举措。

In view of the question of whether villagers are satisfied with the village-level financial disclosure, this paper uses the binary Logistic regression analysis method, from the point of view of the villagers, through field survey, extracts 33 villages in eight counties of Enshi, to analyze villagers＇ satisfaction degree on village-level financial disclosure and Its influencing factors. The results show that the villagers＇ satisfaction is low and the male villagers＇ satisfaction is lower. Meanwhile, the villagers＇ demand for village financial information,the villagers＇ family situation and the village committee＇s work have a significant impact on villagers＇ satisfaction. Therefore, to improve the effectiveness of financial disclosure, improve the villagers＇ family index and improve the work of the village committee will become a necessary measure to enhance the satisfaction of the villagers.