The Research On Rural Three-capital Management In Boluo County Guangdong Province

Rural Three-capital refers to the funds, assets and resources those are possessed jointly to rural collective economic organizations. The problems of has always been a hot spot of the broad masses of peasants. However, the unreasonable system, non-standard operation, and Inadequate supervision, result in the village collective expenses arbitrarily, financial disclosure untruly, and collective assets loss seriously. Whether the rural Three-capital management practices or not, not only not directly related to the vital interests of farmers, but also directly related to social stability and harmony. Therefore, in the new situation, the rural collective capital, asset specification, resource management, maintenance of the peasant masses’ vital interests, harmonious relationship between cadres and masses, and has important significance to maintain the social stability in rural areas.Boluo County is an agricultural big county, Boluo rural problems. The problems of it’s Three-capital management possess typicality, and the management has important significance. The article makes a deep analysis in the problems of Boluo rural Three-capital,from the innovation of the rural social management, and use the theory of principal – agency, internal control, Centralization and decentralization and accounting regulation and accounting rent-seeking. The article builds a complete rural Three-capital supervision system, according to the analysis of the problem, from the organization, system of supervision, and the angle of information, To achieve the Three-capital base clear, standardized operation, supervision in place to, play in early warning and maintaining rural social stabilization.