The Village-level Financial Management Problems And Solutions Of The Third Party Audit In Zijin,Heyuan

In recent years,with constant depth of socialism new countryside construction and the rural system reform in our country,plus the 19^th National Congress of the Communist Party of China put forward the strategy of rural revitalization,the rural collective economic organization is continuously growing,in this situation,the rural financial management gets more and more important,each region unified their own actual situation,continuously explored,built a complete financial management system,which adapted locally well.Such as the patterns,“Village-level Accounting Agency System”from Shangyu City,Zhejiang Province,“Accounting Firm Agency for Village-level Financial Management”from Foshan City,Guangdong Province.,which helps to explore innovatively.However,on the whole,the village-level financial management systems are still not perfect in our country,conflict may induce,corruption gives rise,even to be the blasting fuse of mass disturbing,finally will have an impact on rural social stability and economy development.This article will study the third party audit of village-level financial management in Zijin county,based on the Principal Agent and Internal Control Theory,utilize survey method to deeply analyze the situation of the village-level financial management in our country,research the third party audit progress of village-level finance in Zijin county,summarize the characters&experiences of village level finance under the third party audit,then analyze further the problems and restriction factors during the implementation process of the third party auditing job,aiming these problems and restriction factors,offer the productive solutions,at the same time,provide a reference for other areas when popularize&carry out the third party audit of finance management,move the village-level financial management system forward completely.The study shows,standard the management of village-level finance,we must insist the combination of financial audit and system building,to use the audit as an important supervision method,highlight the connection of alert education and legal punishment,promote the relevant systems of building village-level financial management,the details are below: strengthen organization leadership,strictly control the management of the third-party audit institution,enhance the team building of financial management,perfect the mechanism democratic supervision of village-level finance,intensify the audit result transformation,transparency and application.The main innovation of this article,take my working county Zijin as the research case,how to effectively solve the problem of funding source in poor counties when promote the third-party audit work,demonstrate the necessity and feasibility of implementation,make sure reach the audit utility maximization,provide the theory and reality reference for carrying forward the project of“Sunshine Village”.