The Research About Study Of The Village Class Accountant Principal-agent Institution

Rural financial problems has been the key issues in the process of development of the rural economy, Poor handling of this issue will directly affect the " Farmers, Rural areas, Agriculture production " issue resolved, At the same time, it will bring about significant negative impact on the overall development of China's economy. However, rural financial issue has been the bottleneck in the course of China's rural economic development, there are many problems in the system building, equipped with facilities, the quality of personnel and so on. And because of various reasons in the process of implementing the policy, rural financial can not go out of the vicious circle of"paying off while going into debt, chaotic after paying off", become the "persistent" problem, and has a serious impact on relations between the party and the masses and social stability in rural areas, so the innovation of rural financial management system is an imminent thing.In such a situation, it is the time for the coming of the village class accountant principal-agent institution. Of course, it is not the emergence of a sudden, but the product. of exploration and practice for more than 20 years. At present, the theoretical research about the village class accountant principal-agent institution is rare. This paper introduces the history of the China's rural financial management model including"Properties of village are managed by village"model,"rural accountant appointing system","rural accountant acting system"and"the village class accountant principal-agent institution", and give a brief analysis of the financial management in the China's rural development process, and then give a comparative analysis about the rural financial management using the transaction costs theory. This article focuses on analysis of the existing problems and the reasons in the course of running village class accountant principal-agent institution, including the macroeconomic institutional environment constraints, the imperfect implementation mechanism, the problem of the collective property rights, the sources of funding and charges of standard, the problems of thinking and understanding and the actual operational problems. The purpose of finding problems is to solve the problems, This article raised the targeted response from the clarity of collective property rights, deepening the reform of the rural property rights system, the promotion of the village class accountant principal-agent institution, improve the construction-related system of the village class accountant principal-agent institution, improve the implementation mechanism of the village class accountant principal-agent institution, the internal control system of the village collective economic organizations.In this paper, the innovation is the operating mechanism of the village class accountant principal-agent institution, and the measures of promoting the village class accountant principal-agent institution from a financial management perspective. the operating mechanism of the village class accountant principal-agent institution mainly contains the basic principles that the village class accountant principal-agent institution must obeys, the need for the implementation of the village class accountant principal-agent institution and the main content of the village class accountant principal-agent institution. Analysis the implementation of the status quo throughout the case of Shandong province. With regard to the financial management problems, this paper give some concrete measures to strengthen the village class accountant principal-agent institution from the perspective of internal control system.