A Study On Problems Of The Village-level Financial Management

The village financial management is a management activity, which mainly related to the masses of peasants collective funds, assets, resources and the benefit of accounting supervision, planning, control, distribution, and it is also an important part of the rural economy. Under the background of "the people’s livelihood" policies such as the construction of socialist harmonious society, acceleration of the new rural construction process, building well-off society in2020comparatively and so on,come into effect, rural management, especially the village-level financial management faces new tasks and higher requirements.Based on theory of internal control, taking Wen-xian xu-bao town as an example, this paper analyzes the problems in village financial management, and it also puts forward countermeasures and suggestions to it. This thesis consists of five parts:In the first part, starting from introduction of the current village financial management performance, this paper explains background and significance of the research firstly, and then it discusses results of the domestic and foreign research, and finally it also summarizes methods, research mentality and possible innovation of the research.; In the second part, this paper introduces the related theory of village-level financial management, elaborates six kinds of village-level financial management mode at present, including the village of the village management mode, village accountant appointing system mode, village accountant office mode, village accountant principal-agent model, the village financial "dual escrow" mode, social intermediary organizations to participate in the village-level financial management mode; In the third part, taking Wen-Xian Xu-Bao town as an example, this paper describes the present situation of rural financial management, On this basis, this paper points out the existing problems of village-level financial management such as the low quality of overall accounting personnel, the financial system’s not strictly executed, financial disclosure’s failed to play its due role, the failure of financial supervision, the absence of village-level financial audit and so on. In view of the existing problems, this paper analyses the root causes of problems such as the grass-roots cadres lack of attention, lack of the concept of democracy and legal system, management awareness backward of accounting personnel, the low comprehensive quality of cadres at the grass-roots, the ineffective investigate of supervision problems; In the fourth part, in view of the problems in village financial management, combined with the current situation, this paper puts forward suggestions such as strengthen propaganda of democracy and the legal system, strengthen business training and follow-up education of accountants, set up and perfect the financial system, strengthen the comprehensive budget management, and expand the audit business actively, increase the punishment measures to resolve them; The last part is the conclusion.This paper analyze the Wen-xian Xu-bao town financial management, with the hope that it is useful to village financial management in the new period conditions, especially to underdeveloped regions in the Midwest of improvement.