The Research On Village Financial Management Development Of Yongjia County,Wenzhou City

Village financial management concerns the vital interests of the rural grass-roots mass,and it is also a very important daily work in the construction and management of grassroots rural areas; it is the key point of rural issues, concerning the reform, development and stability of the rural grass-roots. Village financial management is a branch of financial management, whose main content is still to use or assign the income of all kinds assets and to calculate, plan, supervise and control the financial activity, and which is special in that it is an important part of the grassroots rural economy and manages the assets of the farmer group which are under the direct possession, domination and management of farmer group.Firstly, this article analyzed the current research on the development of village-level financial management to provide reference for the study of village-level financial management development of Yongjia County, Wenzhou City. On the basis of reading and studying a lot of literature to study the development stage of Wenzhou village-level financial management, this article presented two models of Wenzhou village-level financial management, including village account managed by village mode and village accounting agency model. Then it used the principal-agent theory, internal control theory and the theory of centralization and decentralization to analyze the problem that exists and the results in the operation of these two modes and thus put forward the following main problems in the village-level financial management process of Yongjia County, Wenzhou City, including the poor implementation of the financial system, the unclear financial management, the poor implementation of financial supervision, the unprofessional financial workers, the low business ability of financial officers, village officer's misunderstanding in cognition and so on. Finally, by bringing forward ameliorative and targeted measures in the cognition, supervision and operation of financial management, we can improving the Agent System Construction of the village accounts, enhance the operation of financial officers, strengthen the audit of village cadres economic responsibility, reinforce the internal and external supervision and strengthen management of village assets.