The Research On Present Problems And Strategies Of Rural Financial Management

Strategic policies which people's profit is the first such as the construction of anew socialist countryside and constructing a harmonious socialist society put forward anew mission and requirement for the construction and management in thecountryside, especially the financial management in the countryside. In the last fewyears, in the process of the rapid economic development in the countryside because ofthe financial system defect and loopholes in management,a series of problems appearedin the rural finance management,for example, the weakness of accountimg basis,themuddle in the accounts, the serious phenomenon of breaking law andregulation, the disordered system, undemocratic management and the relativelylow—level of accountants. These problems cause some negative consequences such as the serions distortion accounting information in the countryside and the nervousrelationship between the cadres and the masses. They also set back the economic development and affect the overall stability in the countryside. For the particularity of financial management in the countryside,this thesis applies trusting-agent theory, interal control theory,centralization and decentralization theory, accounting control and rent-seeking theory, It also makes an analysis and comment based on Guitang village and puts forward a series of affective measures to improve the present situation of financial management in the countryside,for example, trusting-agent theory trustingtownship to govern rural finance, accrediting accountants to countryside, accountant-professional-management,democratic-decision-making,supervision,democratic financial management, certified public accountants enter the area of control over budget perfecting supporting measures.