The Town Of Changsha Lei Feng Rural Financial Management Mode Of Research

With the development of society, the management of finance at village level is playing a more and more important role in the economic development of rural economy. And the issuing of policies to build harmonious socialist society and construct new socialist countryside puts forward new requirements on the village-level financial management system. Meanwhile, to keep the progressiveness and incorruptibility of basic village-level cadres and to protect the fundamental interests of most people, it is a must to standardize and improve the rural financial management.Of the existing four village-level financial management modes of "village finance managed by the village","village finance managed by the town","village finance double managed" and "village accounting managed by agent", the last one is specially encouraged and implement by the central government while the other modes are utilized according to different local situations.This thesis combines a series of research methods such as literature research, observational and comprehensive analysis and experience summarization, to conduct a research and analysis on the village financial management of five villages and one community in Leifeng town, Changsha city. The studies finds that "village accounting managed by agent" is the major form adopted in Leifeng town according to its concrete situations, yet there are a lot of problems in the implementation of the management system, including, weak foundations of accounting expertise, lack of standardization of village level financial management, imperfection of financial supervision system, the formality of the openness of financial information and so on. Further analysis shows that the causes of these problems lie in the leaders’ neglect of village-level financial management, the weakness of the supervision and participation of villagers in the financial management, the lax of punishment on the breach of rules of rural financial management, the poor personal quality of staff of rural financial management, and weak service awareness of village-level cadres. These findings inspire the writer of this thesis to think about ways to improve the financial management of Leifeng town and to put forward some solutions: to perfect the management system of village-level financial professionals, to initiate a system of open election and employment with certification, to build a system of regular training and appraisal and regular rotate of posts, to perfect the system of democratic supervision on village-level financial management, to strengthen the incorruptibility of village-level cadres, and to carefully practice an open financial management, etc. By doing this, this thesis provides some enlightenment for the village and town level financial management of other fringe areas between the city and countryside to stimulate the construction of new socialist countryside and harmonious socialist society.