| For a long time, China as a big agricultural country.Rural economic development is relatively weaker,compared to the city. The party and the government implement the policy of strengthening agriculture, benefiting farmers, and enriching rural areas and take this as the goal, especially focus on supporting the underdeveloped agricultural area, which the main support measures is to provide the funds and materials to them. Then, the special funds and supplies and so on need to rely on the village collective economic organizations to help achieve, it is necessary to strictly supervise the village collective funds, assets, resources, management and use of the problem. Thus, solving the existing problems in the rural financial supervision have become the major tasks in the construction of new countryside. And need to build effective village collective financial monitoring system, ensure to achieve the goal of strengthening agriculture, benefiting farmers, and enriching rural areas.Based on in-depth analysis of the theory of rural financial monitoring, internal control and so on, taking Heyuan city as an example, using literature review, questionnaire and field research, case analysis research methods, combined with relevant information, data analysis of the current situation of rural financial supervision in Heyuan city, reveals the problems in the financial monitoring of rural areas in underdeveloped areas as follows:(1) part of the basic work of financial management is not standardized and poor implementation;(2) assets recording false;(3) unsound financial accounts;(4) village level financial content openness;(5) Supervision of special funds is not in place;(6) no financial early warning mechanism. To solve these problems, this paper has done in-depth analyze based on both internal and external reasons, from the local specific circumstances, to strengthen the rural financial monitoring measures, including:(1) the full implementation of government functions;(2) the government increase investment;(3) construction of the network platform real time financial control;(4) improve the internal control system construction;(5) strengthen social supervision. |