Study On Village-Level Financial Management In Heilongjiang Province

Agriculture, rural areas and farmers has been the key issues for China to build well-off society and modernization. For this reason, the central government made a major strategic decision to build a new socialist countryside. Because the rural financial management has always been a concern of farmers and is also important and difficult work in rural areas, to build a new socialist countryside, to mobilize the enthusiasm, initiative and creativity of hundreds of millions of farmers, all of which must be started from the village-level financial management. In the rapid development of rural economy and society, because of the financial system defect and loopholes in management, a series of problems appeared in the rural finance management,for example,the weakness of accountimg basis,the muddle in the accounts,the serious phenomenon of breaking law and regulation,the disordered system,undemocratic management and the relatively low—level of accountants.These problems cause some negative consequences such as the serions distortion accounting information in the countryside and the nervous relationship between the cadres and the masses.They also set back the economic development and affect the overall stability in the countryside. In recent years, through the implementation of" double financial entrusting management", "trusting township to govern rural finance", "village account audited by station authorities", "accrediting accountants to countryside" and other systems, to a certain extent, we have solved the confusion in village-level financial management, promoted the work of rural financial management standardization and institutionalization and safeguarded the interests of farmers and rural social stability. Along with the launch of a series of favorable and supporting policies, such as the exemption of agricultural tax and tax on agricultural specialty products, providing direct grain subsidy, and the development of the construction of well—off society, new situations and problems are emerging while the interior and exterior environment of village-level financial management have changed. The objective conditions command usto innovate rural financial management system, and quest formatching regulations and methods.In this paper, the author adopts the combining method of empirical research and literature research and starts from the research of the emergence, development, and status of village-level financial management and describes the not-sound professional organization, rural accountants instability and poor professional quality existing in village-level financial management and the not-sound design of accounting and accounting documents, the not-sound accounting documents, the not-high quality of village leaders and accountants, no financial awareness, village-level financial audit not in place and weak sense of democracy and so on and put forward a solution and measure to the existing problem. And by analyzing and evaluating by taking Hulan District, Harbin as an example, the author presented the effective measures such as the people in the village manage the village's account and implement democratic decision-making, democratic supervision, democratic management, CPA(certified public accountants) enters the village-level auditing supervision areas and improve coordinated measures to improve village-level financial management. The village-level financial management practice of Limin Street is introduced systematically, and through the analysis of village-level financial management practice in Hulan District, the specific practices of improving financial management and implementation of the people in the village manage the village's account is concluded. It is pointed out that only through improving financial supervision system, standardizing financial expenditure procedure, setting strict significant financial decision-making process, enriching and stabilizing the village accountant team, improving the operational capacity of the village accountant and sense of responsibility, improving the democratic supervision mechanism, improving the democratic village evaluation system and exercising democratic supervision hard constraint system, establishing the village cadres "leaving" audit system, can we improve village-level financial management and prevent the undesirable phenomena such as village official corruption in village account management.