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审计视角下乡村治理中的制度精细化形成路径探究 被引量:3

Research on the Formation Path of Institutional Refinement in Rural Governance from the Perspective of Auditing
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摘要 我国的农村基层民主制度建设具有浓厚的中国特色。它既汲取了众多民主思想家的观念,又需要符合我国的国情。为了推动民主制度建设,农村审计工作应该充分发挥其作用。审计既是政府各部门内部的自我审查,又是调动农民参与民主建设的有效途径。唯有提高村民的自治能力,才能使乡村治理中的制度精细化工作深入到农村社会的方方面面。通过规范农村审计工作,国家各项规章制度才能得以落实。 China's rural grass-roots democratic system construction has a strong Chinese characteristics.It not only absorbs the ideas of many democratic thinkers,but also needs to conform to the national conditions of our country.It plays an important role in the development of rural economy as a part of the construction of rural grassroots democracy system.In order to promote the construction of democratic system,rural audit work should give full play to its role.Audit is not only a self-examination within government departments,but also an effective way to mobilize farmers to participate in the democratic construction.Only by improving the villagers'self-governance ability can we make the fine system work in rural governance penetrate into every aspect of rural society.By standardizing rural audit work,national rules and regulations can be implemented.This is a necessary process to build a society ruled by law.
作者 孟慧敏 MENG Huimin(Inner Mongolia University,Hohhot 010021,China;Inner Mongolia Party School,Hohhot 010070,China)
出处 《辽宁农业职业技术学院学报》 2020年第4期62-64,共3页 Journal of Liaoning Agricultural Technical College
基金 内蒙古哲学社会科学规划项目(2017DB012)。
关键词 农村 基层民主制度 制度精细化 审计 rural areas Community-level democracy system refinement audit the rule of law society
作者简介 孟慧敏(1986-),女,内蒙古呼和浩特人,讲师,内蒙古大学马克思主义学院博士研究生,主要从事马克思主义中国化研究。
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