Study On The Style Of Rural Financial Accounting Management

Recently, as the process of construction of new socialist rural area speeds up, countryside reform is performed deeply, the strength of rural collective economy is reinforced and rural financial ability is enhanced continuously. In these conditions, higher requirements are implied on rural financial accounting management. The problem of rural financial accounting management being in messes has become the focus of all contradictions. On one hand, exploring,designing and choosing suitable management model of rural financial accounting is a way to enforce rural financial management, promote the development of rural collective economy, keep the value-keeping and value-increasing of collective assets. On the other hand, it is necessary to keep farmers' interest, to combat corruption and to consolidate CPC's ruling foundation in rural areas. In this paper, the current forms, influential factors and theoretical basis of rural financial accounting management model were conducted a by using standard analysis and positive analysis, qualitative analysis with quantitative analysis, comparative analysis and so on. By doing these, we systematically researched the rural financial accounting management model and designed more perfectible model which suits for the characters and rules of rural economy.The designation and choice of rural collective financial accounting management model was analyzed based on the present situation of rural financial accounting management. And it will be useful to resolve problems deeply and innovate the system. Enforcing rural financial accounting management plays a practical and strategic role in the collective economy of overall constructing comparatively well-off society.The importance and the history of studying on the rural financial accounting management model were given with the comparative analysis. From the macro and micro point of view, factors affecting designation and choice of rural financial accounting management model were presented. Rural accounting fraud model was constructed by game theory. Its institutional factors were analyzed by using the theory of championship of official promotion. Then a case study is illustrated.According to above discussion and analysis, we can see that the evolution of rural financial accounting model is connected with rural economic system transformation, the enhancement of rural economic development and rural financial accounting management. After comparative research on present rural financial accounting management model, we found that some aspects about the meaning, characteristics, advantage and disadvantage, applicable conditions of rural financial management are different between these models. The correct selection and implication of them are useful for improving rural financial accounting management level, changing the weak condition of rural financial accounting management. Because of its designation and rural realities, some problems came forth in the operating process. Besides the condition of rural economy, uneven levels are existed in rural financial accounting management. It is not reasonable and practical to promote the innovation of rural financial accounting management model by means of guillotine cutting. There are many factors which influence the choice and designation of rural financial accounting management model. Macro and micro factors, objective and subjective factors are all included. To make the designation and choice of rural financial accounting disclosure more scientific, all these factors should be analyzed fully.By analyzing the game of information of village committee, the game between village committee and regulators, the game of accountants, we found that the fact of false information and the massive condition is due to the fact that accounting supervision has not played its role fully and it is also the choice of game participants. So innovation of the rural financial accounting management model is the fundamental way to end the masses in management. By analyzing the theory of championship of official promotion, we found that the masses are caused by the fact that officers pursue achievements and career opportunities. In the present system of China, adverse effects caused by championship of official promotion should be considered fully. And the designation should be more scientific. Thereby adverse effects could be avoided by strengthening the supervision and audition of rural financial accounting and the independence of rural accounting.At last, three suitable models are put forward and successful examples provide proof. Further implication should be carried out in the future.The systematical research of rural financial accounting management model is benefit to the interest of all parts. It is helpful to prevent the loss of collective assets. Furthermore, it can promote the development of rural collective economy and the social stability and strengthen the political status. At the same time, the construction of modern agriculture, harmonious society, green agriculture needs such research to support.