| The significant strategic policy of "new socialist countryside" construction was institutedat the ccp's 5th plenary Session of the 16th National congress. Meanwhile, the central authorityexplicitly proposed the great significance, the connotation, the course of development and thestrategic measures as to this policy, giving a clear direction of the issue of the agriculture,farmer and countryside for the new era. The central rural working conference and the central1st document in year 2006, have propose a financial expenditure of 339.7 billion Yuan onagriculture, 42.2 billion Yuan more than the previous year, with a growth rate of 14％. Atpresent, the whole society has formed the good atmosphere of "thinking the new countryside","discussing about the new countryside", and "planning for the new countryside". However, atthe same time, we should also be aware of the various difficulties and problems existing in thepresent economic development of the agriculture and countryside. Among these problems, thefinancial management of village collective economic organization ranks as the focus of ruraleconomic conflicts. Zhou zhanshun, the former director of the "letters and calls bureau "saidin an interview that, more than 80％of the petitions by farmers were reasonable and 85％ofthem were caused by the financial question. So the problems of village level financialmanagement are the obvious ones to affect the harmony and stability of the rural area, andthey are also the main root of all kinds of conflicts in the countryside. How to solve theseproblems fundamentally will directly affect the rural stability as well as the construction ofharmonious society.Based on the sample investigation of the 140 village collective economy organizations inHebei Province, This article is a research on the village level financial control, taking theprincipal-agency theory and the financial control theory as the theoretical basis. It reveals thefollowing problems existing in the village level financial management: A wide-spreadphenomenon of "internal control" of the village level finance; the nominal Villagers'democratic supervision; the undermining supervision of accounting; the serious distortionphenomenon of the accounting information; Thenon-public financial information or low levelof reliability of the publicized financial information. The reasons for these problems lie in theexistence of multi-level principal-agency relationships in the village collective economicorganizations. When implementing these relationships, we faced with many barriers: The financial information is asymmetrical, the encouragement contract is imperfect, the authorityresponsibility is not clear-cut. In order to solve the chaotic financial management effectively,we construct the village level financial control system under the theory of financial control.This thesis includes the following six parts:The first part introduces the research goals and significance, the domestic and foreignsituation of research, the plan and the frame, the researching method and the innovation spot.The Second part Mainly gives the concept of the village collective economic organization,the village level finance as well as the financial control, and carries on the basic elaboration ofthe principal-agency theory and the financial control theory.The Third part introduces the present situation of the financial management of the villagecollective economic organizations. Through the sample investigation of the 140 villagecollective economic organizations in Hebei Province, It induces the main village levelfinancial management patterns as well as the questions exiting in financial management.The fourth part analyses the reasons for the existing problems from principal-agency'spoint of view.The fifth part putforwards the construction of the village level finance control systemusing the financial control theory, in order to reduce the agent problems as far as possiblewhich appear in the agent process.The sixth part proposes the conclusion. |
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