| " 3 endowment" is defined by the rural collective economic organizations jointly owned resources, mainly is the property, money and resources. " 3 endowment" management is the financial management of our country country is based, is a collective asset management, land management, farmer burden management foundation, relates to the vital interests of farmers, only seriously "3 endowment" management, in order to protect the fundamental interests of the broad masses of peasants, safeguard their legitimate rights and interests, therefore strengthening the rural "3 endowment" management, become our country rural economics development is important assure.June 29, 2009, Ministry of Agriculture Ministry of Agriculture issued" on further strengthening rural collective capital resources management guidance opinion", in February 8, 2010, the Commission for Discipline Inspection, the Ministry of finance, Ministry of agriculture, Ministry of civil affairs jointly issued" on the further strengthening of the village class accountant principal agency services work guidance notice" caused widespread concern in the community, throughout the country have introduced a rural collective economy organization" 3 endowment" management approach, has achieved initial success. Although our country" 3 endowment" management has made certain achievements, but because our country rural management personnel lack of legal consciousness, without adequate financial management concepts, coupled with China's rural areas the prevalence of financial supervisory mechanism is diseased, financial management system lags behind, and financial information is not timely disclosure and financial personnel quality is low. The problem, of the development of our country rural economics greatly hinder, has been seriously affected by the construction of new harmonious countryside in china.This paper makes use of the modern trust, internal control, centralization and decentralization and the accounting regulation and accounting rent-seeking theory, in Jia Musi city" 3 endowment" management problems are analyzed, on the basis of summarizing their experience, put forward to carry out village Wu to publish a system, build rural accounting center and carry out " village Zhang countryside is in charge of" new approach, for rural accountant appointment system, to rural accountant occupation development put forward new countermeasures. |