Research On The Model Of "Villageaccount Town Agency" In Xuzhou City

The report of the 19 th National Congress of the Party emphasizes that solving the fundamental problems of the people's livelihood can not be separated from solving the problems of agricultural and rural farmers.Village financial management is an important part of rural governance.The rural financial management model that does not adapt to village financial management inevitably leads to rural management work can not be carried out in an orderly manner.Thus,the collective interests of the village are harmed and the stability and development of rural society are affected.Caused the loss of collective assets and the occurrence of complaints.At present,the "village account town agent" model has been promoted in more and more villages.To a certain extent,this model can contain the phenomenon of "chaos" in rural areas,and it can also achieve a certain normative role in the current rural financial management work and prevent the loss of collective assets.However,in the process of the formal operation of the model,there are still problems such as insufficient match between the financial management system and the model,resulting in the implementation of the financial management system and the low quality of the village-level financial and accounting personnel.At present,there are many studies on the definition,content and problems of rural financial management in China.However,there are relatively few in-depth studies on the "village account agency" system.This paper takes the X town which implements the "village account town agent" mode as the investigation object to carry on the concrete example analysis.It is divided into the following steps:(1)Through consulting the literature,the present situation of the rural financial management model in China is summarized and summarized.(2)Clarify the concepts related to the "village account town agent" model,and introduce the status quo of the implementation of the "village account town agent" model implemented by X town.Mainly include: First,the basic structure of the organization related to the "village account town agency" model in X town,and the basic information on related accounting personnel;Second,the financial management system of the agency Department of the village account town,such as the business settings such as vouchers,account books,annual reports,and village-level accounting procedures;Third,it includes capital,resources,asset financial management content,goals,etc..(3)Conduct field research on the town of X,compile,issue and recycle questionnaires,and then collate,analyze,summarize and summarize the data of the questionnaire.(4)According to the problems such as the mismatching of the management system of the "village account town agent",the low quality of financial personnel,and the imperfect supervision mechanism,the reasons are analyzed,and corresponding suggestions and countermeasures are put forward.Finally,to sum up this article,"village account town agent" as the representative of rural accounting entrusted agency system is a historical stage product,should correctly understand its transitional nature.However,we should also recognize that the entrusted agency system will play a greater role in rural financial management in the future.Because,whether from the consideration of village economic strength and economic business volume,or the need of third party supervision,the accounting agency system must exist in rural financial management for a long time.