乡村社会、公共秩序与政府审计:从控制到治理

发布时间：2018-07-20 10:11

【摘要】：传统乡村社会的公共活动和公共秩序处于士绅阶层管理之下,受益于儒家传统和差序格局,乡村社会公共秩序得以维持。随着国家政权逐渐深入乡村,传统乡村公共秩序不断瓦解。现代乡村自治组织作为公共管理机构,其职能与范围已完全不同于传统乡村自治组织,而国家政权对这种日益增长的权力却缺乏有效的制度性约束。政府审计作为国家政治与法律制度的重要组成部分,是推动民主法治建设、构建和谐社会的重要力量,理应在乡村治理中发挥积极作用。本文以巴泽尔的"交易-履约模型"为分析框架,首先探讨了国家对乡村自治组织强化监督制约的必要性,在此基础上,将进一步阐述如何发挥政府审计职能以有效制约乡村自治组织对权力、尤其是经济权力的滥用,从而实现乡村社会的良治。
[Abstract]:The public activities and public order of the traditional rural society are under the management of the gentry class, and benefit from the Confucian tradition and the different order pattern, so the public order of the rural society can be maintained. As the state power gradually penetrated into the countryside, the traditional rural public order continued to collapse. The functions and scope of modern rural autonomous organizations as public administrative institutions are completely different from those of traditional rural autonomous organizations, but the state power lacks effective institutional constraints on this growing power. As an important part of the national political and legal system, government audit is an important force to promote the construction of democracy and rule of law and to build a harmonious society. It should play an active role in rural governance. Taking Barzel's "Trade-Compliance Model" as the analytical framework, this paper first discusses the necessity of strengthening the supervision and restriction of rural autonomous organizations by the state, and on this basis, It will further elaborate how to exert the function of government audit in order to effectively restrict the abuse of power, especially economic power, by rural autonomous organizations, so as to realize the good governance of rural society.
【作者单位】：江西财经大学会计学院;
【基金】：审计署2007-2008年规划项目“政府审计环境与未来发展:基于国家建构理论的研究”(07SJ01002)
【分类号】：F239.44

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