The Rural Three-captial Management Research In Tai’an City

Rural three-capital management as an important part of the rural collective economic management has been the focus of attention of the masses of peasants. Specifications rural collective-funded management is to deepen and refine the rural democratic management and democratic supervision, and is an important guarantee for building a new socialist countryside. Under the new situation, the rapid changes in the face of the social structure in rural areas, rural profound adjustment of the pattern of interests, how to manage them well, make good use of rural collective assets, funds, resources became defuse rural relations between cadres and the masses, the new rural construction, co-ordination good relations between the party and the masses, and properly handle all kinds of conflict of interest under the key, not only directly related to the vital interests of farmers, but also directly related to social stability and harmony. Therefore, thinking and research on the the rural three capital management issues has important theoretical and practical significance.This article is mainly to take research, case studies and comparative research methods, Taian rural-funded management issues. Grasp the wealth of information on the basis of the summary of advanced experience and practice, Tai’an rural-funded management status tune field research and analysis to study the Taian rural-funded management typical case, summarized its regularity, eventually how to improve Taian rural-funded management level and propose a solution. By analyzing the study to draw the following conclusions:(1) The importance of strengthening the rural-funded management, strengthen rural-funded management is conducive to stability and improving the rural tier management system, a strong guarantee for advancing grassroots honest government, is an effective way of increasing the value of collective assets and resources, is to maintain the rural grassroots urgent need for harmony and stability, conducive to speed up the building of a new socialist countryside and building a harmonious society, and help to promote the development of the rural economy, and to consolidate the party’s ruling status in rural. The theoretical basis for further study of the rural-funded management issues. For example, the principal-agent theory, internal control theory, centralization and decentralization rent-seeking theory and accounting and accounting control theory.(2) Taian three-capital management has gone through three stages, that "sheep" stage of development, the initial stage of development and the improvement of standards development stage. Aspects of Tai’an City strengthen rural-funded management, and constantly improve the system and to take the appropriate measures, such as the excellence of rural collective-funded management internal environment, regulate the implementation of the Rural-funded principal-agent.(3) Taian three-capital management, First is ledger registration is not standardized, not comprehensive; second is not strict financial management system implementation, management loopholes; Third "the village accounts town agent" model of development is not perfect, financialaccounting and file management is not standardized; the village affairs content unreal, non-standard open procedures; financial quality of personnel is not high, the low level of business; six supervision and management is not in place, a serious drain on the rural-funded.(4) Taian city three-capital management have many problems, the mainly formed reasons are:First, the thinking and understanding is not in place, weak awareness; Second, the management system construction imperfect, parallel tracks; Third, lacking of mechanism to introduce and train professionals; Fouth, the supervision system is not perfect, the responsibility may not be implemented; Fifth, Cadres own extravagant corruption, not clean and honest.(5) Taian city three-capital management should follow the following basic principles, the principle of a combination of ideological education work and asset management, the combination of the principle of material interests and spiritual civilization,"the four powers," the same principle, the principle of democratic management, open and transparent principles andmembers benefit principle.(6) The Tai’an City the rural-funded management measures:First, it is necessary to enhance learning, mobilization, enhance their understanding; to a sound system, strengthen management, to prevent the loss of collective funds, assets, resources; to perfect "the village accounts town agent" mode, to improve the efficiency of the management of the three capital; Fourth, to ensure that the the village affairs true, perfect village affairs program; five to improve personnel training and the introduction of mechanisms to strengthen the ranks of professionals; six toestablish and improve the supervision and inspection system, to strengthen the day-to-day supervision and inspection, to strengthen auditing and supervision.