A Stragegy Study On Improving The Model Of Rural Financial Management In Liaocheng

In China, there are over 9 hundred million people living in rural area, so in many aspects of the new rural construction, rural financial management is an important and basic work. At the same time, rural financial management is a sensitive, hot and difficult issue which is related to the vital interests of the masses, the rural reform, development and stability, the construction of a harmonious new countryside. To search, design, select the model of rural financial management that is appropriate to the characteristics of rural self-development is the need to strengthen financial management in rural areas, to promote rural collective economic development, to ensure to increase the value of the rural collective assets, to safeguard the vital interests of farmers, to consolidate the power base and position of the party in the rural as well.This paper analyzes the connotation of the rural financial management and the model of the rural financial management and retrospect's the changes of the rural financial management system. On this basis, we can know that the evolution of the rural financial management pattern is closely related to the reform of the rural economic system, rural economic development and the increase of the rural financial and accounting management. On this basis, this paper draws lessons from the theory of the separation of the powers of income and expense, the accountability theory, the consignation-proxy theory and the institutional change theory, and then analyzes the connotation and the advantages and disadvantages of the current financial management patterns in china. On this basis, this paper studies the design and selection of the rural collective financial management patterns which will help to solve the rural financial management and accounting issues and will be good to the institutional innovation of the rural financial management and accounting. The study in the paper will strengthen the rural financial and accounting management and is of great practical significance and far-reaching strategic significance to play the special role of the collective economy in the process of building a well-off society in rural areas. This paper also analyzes of the current state of implementation of the "village fiscal agent" formula at the end of 2006 in Shandong Province. According to the analysis of the statistics, it is clear that at the end of 2006 Shandong Province used the "village fiscal agent" formula which is a rural financial management pattern and shows that the "village fiscal agent" model has been more widely used in the rural areas. Drawing lessons from the successful experiences of the rural financial management, this paper studies over 160 villages in Liaocheng through questionnaires, visits and exchanges, analyzes the results of the study and puts forward the appropriate models used in the rural financial management in Liaocheng and innovative and perfect measures.Combining with the current economic situation in rural areas in Liaocheng, this paper notes that it is necessary to choose appropriate management model according to their own actual situation rather than being engaged in unified model."Township agent acting as village accountant"model which achieves favorable results and has such contradictions as well is a widely used financial management model in Liaocheng. Drawing lessons from enterprise's financial management principles, the fiscal financial management has reached relatively high levels in the economically developed villages such as Zhengjia, Li Haiwu in Dongchang county, Gaotang in Gaotang county. So it is necessary to innovate the village financial management model to a higher level, that is, to cancel the model of"village account managed by township", to return the accounting management functions to the village committee to realize the model of"village account managed by the village committee". The collective economic underdeveloped areas in Liaocheng continue to implement the "village fiscal agent" model which can be gradually transited from"township commission"model to the"intermediary commission"model.