Under The Background Of New Rural Construction Of Rural Financial Management Mode Of Study

With the further development and significant achievement of the rural area inChina， Chinese rural economy has changed in a large scale． Furthermore， the cashflow which is related to “Sannong”(Agriculture， Rural Areas and Farmers) hassignificantly boosted in the level of both capital scale and flow rate． Thus， peoplerequest higher quality of accounting information and financialmanagement． Accordingly， due to the great importance of the rural financialmanagement， obviously， the traditional model of “Rural Finance Autonomy” canhardly adapt to the new economic circumstance．According to the relevant theory especially the Institutional Transition Theory， itis inevitable that the traditional financial management model should be enhanced． Inthe current practical situation， four financial models exist in the Chinese rural areas，which are “Rural Finance Autonomy”，“Accounting Principal-agent System”，“Dual-hosted System” and “RuralAccountant AccreditationSystem”． Amongthem，“Accounting Principal-agent System” is encouraged and promoted by Chinesegovernment， while the other models are selectively adopted by relatively less placesaccording to their practical development levels and other objective conditions．The basic difference of these four models is that the methodology of assigningrural accountants is different， which， Consequently， leads to the diversesupervision levels of rural finance． Some experts addressed that reforming thepatterns of assigning rural accountants is not only an illegal governmentalinterference， but also does result in the huge destruction to the villagers’autonomy． This paper discusses the legality issues of rural financial management andgets a positive conclusion which illustrates that reforming the financial managementmodels is absolutely legal． Moreover， the paper recommends that the diversity ofmanagement models should be administratively established by the government for the sake of the development of chinese rural areas according to their practical andobjective conditions． In this paper，“Rural Accountant Accreditation System” isillustrated in the large bulk． Furthermore， the author establishes the idea of fullimplementation of “Rural Accountant Accreditation System” as long as the ruraleconomy develops to a certain extent．...