| Since the eighteenth national congress of the communist party of China held,proposed to "build a well-off society in an all-round way" as the goal of the communist party of China was founded in one hundred,the development of agriculture,farmers income and rural prosperity is one of the core content.The rural collective economic organizations as the basic unit of rural economic and social development,how to strengthen the rural collective funded management,revitalize rural collective assets,resources,has an important significance to stimulate rural economic and social vitality.This paper is based on the regulation of Shuangliu County Yang Ping Village collective funded a micro perspective of the comprehensive use of collective ownership theory,principal-agent theory and internal control theory,the cooperative supervision process,mechanism,problem analysis,firstly,the research significance,research status at home and abroad and the theoretical basis are introduced;second,to our country collective funded regulatory status are introduced and discussed;third,based on the in-depth investigation,visited the village of Yang Ping,the village collective assets,resources,capital supervision and management of the process of reform,the operation mechanism of the situation described;fourth,a detailed analysis of the factors of institutional factors,regulatory factors,capital of collective property rights system reform information construction;Fifth,supervise the Yang Ping village collective measures "three-capital" practice,analysis is applicable to the Midwest rural collective "three-capital" universality of regulatory experience and measures.Comprehensive analysis,the author thinks that strengthening the rural collective funded supervision,must establish the management system for accounting agency,management institutions,professional level of perfect management system as the core of the operation process;we must make full use of the property right system,a series of rural collective property rights reform,quantitative shares of collective assets management exploration results;the need to comprehensively promote the informatization construction to strengthen the cooperative supervision and management,in order to further improve the level of rural collective funded standardized operation,improve regulatory transparency. |