China’s Rural Accounting Management System Innovation Research

The Central Committee of Communist Party of China in1982to1986for five consecutiveyears to agriculture, rural areas and farmers released the theme of a central file, to the rural reformand agricultural development to make specific deploy. From2004to2009, for six consecutive yearsreleased with "3farming"(agriculture, country, farmer) the theme of a central file, emphasized "3farming" problem in China’s socialist modernization period" Chongzhongzhi is heavy" status. Ourcountry serves as an agricultural big country,"3farming" the problem is the relationship betweenthe party and the people’s cause and the overall development of the fundamental issues,agriculture-based abundance is strong, rich farmers are sung the national, rural social security isstable. Rural accounting management system in our country rural work management systemimportant constituent, whether scientific, reasonable, not only directly determine the village classfinance management efficiency and effectiveness, and to promote socialist democratic politics,economically and efficiently to construction of new socialist countryside with Chinesecharacteristics, to carry out the scientific development view has important role. Therefore,according to the actual condition of our country country in-depth development of rural accountingmanagement system research, has the important theory and the practical significance.This paper is divided into five parts, the first part mainly introduces the background andsignificance; the second part mainly defines rural accounting management system and the relatedtheoretical issues; the third part of the present Shanxi province executes rural accounting agencysystem is discussed; the fourth part puts forward our country rural accounting management systeminnovation train of thought and basic framework of the fifth part analyzes the; of rural accountingmanagement system security measures, including: appropriate modifications" accounting law",further defined the rural collective economic organizations accounting main body position;strengthen the financial sector of rural accounting management leadership role; the villagecommittee and village collective economic organizations reasonable divided into two accountingmain body, the village committee the implementation of the administrative institution accountingsystem, the village collective economic organizations to implement enterprise accounting system;country according to the actual situation of suit one’s measures to local conditions the choice of accounting management mode; increase rural accounting personnel training etc.