Analysis On The Present Situation And Countermeasures Of Village-Level Financial Management

The administrative village level of self-governing organization is the most basic level of mass self-governing organizations in China and is responsible for managing this village's collective economic affairs and administrative affairs of public welfare undertakings.Ever since the curtain of rural economic reform starting with household responsibility system was kicked off,the core status of the agriculture has been greatly enhanced and the rural appearance has been significantly improved.Moreover,farmers' income level has been raised.Nowadays,the collective financial problems generated under the village-level self-governing organizations not only is the immediate topic for discussion which is related to farmers' interests,but also is a fundamental problem that plays a decisive role in governmental governance system's interactions of public governance.This paper will use accounting,auditing,public administration and other disciplines of knowledge combined with literature research method,theoretical analysis method,theory with practical analysis,reasonable reference and other methods,to study the rural financial management.The main conclusions of this paper are divided into three parts: the problems,the performance,the causes of the problem,suggestions.This paper concluding problems were no implementation of the financial system,collective asset management and backward certificate file integrity can not be guaranteed,the accounting personnel professional level is low.The reasons why these problems were generated included the grassroots cadres' outdated cognition and consciousness,the disordered division of responsibility and authority causing the lack of responsibility investigation,financial staff 's low professional and moral quality and villagers' weak consciousness of democratic supervision.