Research On The Principal-agent Mode Of Village Level Accounting In Hunan Province

The CPC Central Committee issued several to agriculture, rural areas and farmers as the theme of the Central Document No.1 in the ten years from 2004 to 2014, to make specific arrangements for the rural reform and agricultural development. The "three rural" (agriculture, rural areas, farmers) as the theme of a central file,stressed the importance of "three rural issues" in the Chinese socialist modernization priority among priorities of the position. "Three agriculture" problem is always the global and fundamental problems of the development of the party and the people, the problem of agriculture, rural areas, farmers will also be in the great rejuvenation of the Chinese nation in the new historical journey in an important position, plays an indispensable role in the foundation and guarantee. As a big developing country with a population dominated by agriculture, China economy can continue to create high growth miracle, depends largely on the development of rural economy. With the implementation of the CPC Central Committee a series of preferential agricultural policy, farmers’life quality and continuous improvement, ideas constantly updated, have a more profound understanding of the construction of new socialist countryside, village class accountant work become the focus. Rural accounting management system is an important part of management system in rural China, whether it is scientific and reasonable, not only directly determines the efficiency and effectiveness of rural financial management, and to promote socialist democratic politics, Chinese Characteristic socialism new rural construction, practice the scientific outlook on development of socialism has a very important role. Therefore, how to reform the rural accounting management, is suspends in front of a very prominent problem of current rural and current management system, out of a new way of rural accounting occupation accounting and management system at present.This paper is divided into five parts:the first part mainly introduces the background, purpose and significance of research and literature review; the second part mainly defines the related theory analysis of rural accounting and management system, which lays the theoretical foundation for the writing of this article; the third part analyzes the Human province rural accounting and management system model and the present situation,elaborated the connotation of the three for the village level accounting management mode, analyzes the current situation of management mode of implementation; fourth part of the survey data in Human province rural accountant agent system as the basis, using descriptive statistics and factor analysis method to analyze the key factors affecting the accounting principal-agent model selection, and then construct the model by using the method of ordinal regression, test the relationship, selection and key variables of the agent model between the results show that:the service quality and level of policy based system, rural financial management and accounting personnel agency mode of rural accounting plays a key role, in order to further deepen the reform of rural financial accounting, provide the basis for the innovation of rural accounting management system. The fifth part is the basic countermeasures of Human province rural accounting and management system innovation.