A Study On The Prevention And Control Mechanism Of County-level Financial Integrity

The grassroots administrations,which are the cornerstones of government,are the smallest ones in China.At present,corruption at the grassroots level has become a social concern.Financial department at county level which controls the public account of grassroots government has the power to manage and allocate fund,this power lead to high rates of corruption.In order to promptly detect and prevent the risk of grassroots level financial department corruption and develop a clean and honest administration,this paper proposed a research idea and framework system for grassroots level financial department anti-corruption based on the corruption forming theory,integrity risk management theory,integrity risk evolution mechanism and deep analysis of data from questionnaire survey etc.This paper includes four parts.The first part is introduction,which refined and made comments of viewpoints in this research area hold by international and domestic academics based on the corruption forming theory,corruption risk management theory and corruption risk evolution mechanism under the research background of construction of combating corruption and upholding integrity which proposed since the 18 th CPC National Congress;The second part is theoretical part,which discussed the formation and evolution mechanism of corruption from the point of political science,economics,sociology,psychology etc.;The third part is a demonstration.This part demonstrated reliability and validity analysis,descriptive analysis,regression analysis and risk prioritizing of a series of questionnaire data and found out integrity risk points and existing problems of county level financial department.This questionnaire follows scientific and systematic research law and is designed based on organizational behavior,Maslow's Needs-Hierarchy Theory and the principle of subjective & objective indicators and contains integrity risk identification.A county level financial department from Y county,Hunan province participated in this questionnaire survey.The fourth part proposed policy suggestions in areas such as moral,responsibility and authority supervision,welfare and salary guarantee,risk prevention feedback,standard work procedures and methods etc.,targeting on integrity risk prevention of county level financial department.Those suggestions became out from data analysis combining with the theory and experienceof integrity risk identification and prevention.At present,some research regarding the construction of integrity risk prevention and control mechanism was did by international and domestic academics,but few research was done regarding key risky points like financial department.Begin with the formation and evolution of corruption,followed by experience and data of integrity risk prevention of financial department obtained from questionnaire survey,this paper established integrity risk prevention system and proposed suggestions of integrity risk identification and prevention for financial department to build an uncorrupted,efficient,healthy and well-organized county level financial system.