乡村振兴战略下财政衔接资金的法律监管研究

Study on the Legal Supervision of Fiscal Coordination Funds under the Rural Revitalization Strategy

中央财政衔接推进乡村振兴补助资金监管,是我国当前经济发展领域的重要问题。文章着眼于监管制度、监管主体、监管内容和监管形式,对财政衔接资金监管现状、问题及成因进行综合性分析,并针对目前监管存在的问题,在完善监管制度、构建有效问责机制、强化资金绩效管理制度、完善监督检查机制等方面提出建议,以期形成监管合力,加强监管力度,提升财政衔接资金监管水平,确保资金的安全和高效利用,助力乡村振兴。

The effective supervision of subsidy funds for rural revitalization,as facilitated by central fiscal coordination,stands as a critical concern within China's contemporary economic landscape.The paper focuses on the regulatory system,entity,content and form,and conducts a comprehensive analysis of the current situation,problems and causes of fiscal connection funds.Based on the problems existing in the current supervision,suggestions are put forward in improving the supervision system,building an effective accountability mechanism,strengthening the fund performance management system,and improving the supervision and inspection mechanism,These suggestions aim to galvanize collective supervisory efforts,fortify supervisory strength,elevate the level of supervision over fiscal coordination funds,and ensure their secure and efficient utilization,thereby contributing to the broader agenda of rural revitalization.