Hengyang Five Star Village "Village Money Township Tube" Financial Management Research

The rural financial management has been a key problem in the development of rural economy, this one problem directly affects the living standards of farmers and rural social stability, but also will bring no small negative impact on overall development of China’s economy. However, rural financial problem has been the bottleneck of the development process of China’s rural economy, in the system construction, facilities, personnel quality and so there are many problems in rural areas, a long time "difficult" issues, serious impact on the relationship between the party and the masses and rural social stability, the innovation of rural financial management system is imminent things. In this situation, the village-level financial produced by Xiang agent system is necessary. Of course, it did not appear suddenly, but after years of exploration and practice of the product. At present, doing theoretical research on Village Finance Commission and rarely agent system,"evaluation of village finance Xiang Guan" this financial management system in the operation of the rural and the effect is mixed.Based on the analysis of the five-star village financial management status, found the five-star village financial management there are many problems such as:not enough attention to the leadership, the basic financial work is not perfect, accounting personnel quality is poor, no special management, collective asset management is not strict, financial disclosure system implementation is not in place, financial supervision lag, internal control weakened, financial management not standard. Found "village finance Xiang Guan" to implement the financial management mode in the five-star village on the village finance play a certain effect. Based on the above analysis, and puts forward corresponding measures to improve the rural financial management of five-star village. The main measures are:to perfect the accounting procedure, to establish the system of legal, compliance management of rural finance, standard "of a proposed" operating procedures, standardize the financial disclosure system, strengthen the budget management, strict examination and approval system, change the original chaos. These methods, the change of five-star village rural financial management at present and in the future a certain period of time has a positive role, also on the five-star village like Xiangjiang township where there is a strong reference value, for the Township rural financial development...