The Study On Models Of Village-Level Financial Management In Anhui Province

In recent years, although the rural economy has made rapid development, but also caused some questions which should attach high attentions, such as:the rural grass-roots party building activities is lack of energy, some village-level party members cadres don’t understand and care for the masses, their political consciousness have appeared some serious issues. Especially with the urbanization process, accepting bribes of some village-level cadres, some rural grass-roots cadres corruption and other crimes are very serious in the process of land acquisition in rural areas. We can predict that corruption is now erode this piece of pure land-the rural areas showing a step by step. Long word spread in rural areas,"the village to see the village, household to see families, people look cadres ".To solve such problems, it is important to strengthen the financial management of rural grass-roots organization buildings. Village-level financial management of Anhui province has experienced five ways:the village account management, village account township (town) tube, the "double escrow" agent, village class accountant principal-agent institution and "three capital" principal-agent institution. Since April2010, in all-round rural areas of Anhui Province collective "funded" clean-up, the implementation of rural collective "three capital "commissioned by the township (town) agency financial management, on the basis of the truth, and establish a sound system, strengthen the "three capital" management of the institutionalized and standardized management. The "funded" clean-up is the most thorough inventory of one and the use of maximum force in Anhui Province, since the rural reform. This article discusses the Anhui Province in several models of village-level financial management based on the analysis of the development process of the city of Shencun village financial management, and discussed the "sunshine village project" funded in the principal-agent system. Given some views and put forward some suggestions for the future development of the village-level financial management, reference with the actual situation in Anhui province, the best practices of developed area in village-level financial management models. This paper mainly divided into four parts:First part introduces the related concepts and theoretical basis,then it laid the foundation of the whole writing text. The related concepts and theories include the definition of the rural collective economic organizations and the financial management, the village-level financial, the content of the village level accounting and principal-agent theory.The second part main content is four financial management modes in Anhui province, according to different evaluate various stages of economic development, it detailed introducted their advantages and disadvantages and applicable condition, and comparison of various patterns. The third part is a case analysis, mainly introduces the application of "double hosting" pattern relatively successful in Shencun villages. The concrete first measure it to account Science and the basic situation of village finances,later detail the concrete methods of towns mode.Through the analysis of the model, and to explore the pattern which still exists some place needs to be improved and strengthen, we hope it can give some inspiration to the reform of village-level financial management mode in Anhui province.The fourth part mainly discusses the "sunshine village project"-three-capital principal-agent model from2010May in Anhui province. It introduced the full implementation, and "sunshine village" project construction of the main objectives of the main task and implementing procedures, etc. And makes a deep analysis of the foreign cleaning in April of2010, understand "three-capital" cleaning job characteristics, the result of foreign-funded cleaning, the article analyzes rural collective "three-capital" presents features,"foreign" cleaning the Anhui rural economic development, and propose some suggestions for the village-level financial management according to the influence of trying to the cleanup work. This part also refer to the principal-agent model foreign capital management, finally, it predicted the development trend of the model in the future.