农村财务管理中的腐败现状及其惩防模式构建

近年来，农村财务腐败问题从反腐败“盲区”变为社会关注的焦点之一，违纪违法案件也呈现出数量由少到多、案值由小到大的发展态势，成为影响农村经济社会和谐发展的重要制约因素。当前农村财务腐败的行为表征体现为：违规操作，牟取私利；巧立名目，虚假冒领；肆意隐瞒集体资产与收入；票据使用不规范，收支管理混乱；现金管理不合理，白条列支严重等方面。究其原因，主要是主体自律与他律意识呈现“双弱”态势，村级财务管理体制不规范，监控体系不完善，对现有的农村财务腐败案件的惩处力度也不够严厉。因此，要构建以教育反腐为基础、群众反腐和社会反腐为保障，技术反腐、体改反腐、司法反腐为手段的农村财务腐败惩防体系，为农村基层党风廉政建设奠定坚实的基础。

Study on the Current Corruption Situation in Rural Financial Management and the Construction of Punishment and Prevention Mode

Recently, rural financial corruption has been transformed from the ＂blind area＂ of anti-corruption to one of the focus of public concern. The number of such cases has been increasing gradually and the degree of their severity has also been dete- riorating, which becomes an important factor that restricts rural economic and social harmonious development. This article points out the behavior characteristics in the current rural financial corruption, such as conducting illegal operations and generating fake projects for personal gain; concealing the collective assets and income; using non-standard bill and poor management of revenue and expenditure; unreasonable cash management and serious blank note expenditure, and so on. The main reason is the double weakness of ＂self-discipline and heteronomy＂, irregular finance management system in the village level, defective supervisory system and low punishment for the existing rural financial corruption. Consequently, we should construct a rural fi- nancial corruption punishment ＆ prevention system that is based on fighting against corruption through education, ensured by joint anti-corrnption between the masses and the society, and carried out by the means of technology, judicature and system re- form so as to lay a solid foundation in the construction of Party members＇ workin~ style and anti-corruption in rural areas.