Research On Financial Supervision At Village Level And Countermeasures

Village-level financial supervision involves the vital interests of farmers,related to rural development and social stability,has always been the focus of public concern,government attention,social concern.Since the 18 th National Congress of the CPC,with the deepening of comprehensive and strict governance of the Party and the continuous improvement of rural governance system,the level of financial supervision at the village level has been significantly improved,but there are still outstanding problems such as unclear property rights,unclear debt,incomplete Taiwan accounts,improper use and so on.To explore and establish a village-level financial supervision system suitable for rural development and practical operation is the key task of village-level financial supervision at present and in the future.Based on the particularity of village financial supervision,this paper elaborates the background and significance of the research in the introduction,summarizes the current situation at home and abroad,and makes a comprehensive review of the existing research results.It also explains the research methods,framework and innovation of the paper.In the second chapter,the author explains the meaning of village finance and village finance supervision,and elaborates the principal-agent theory,internalcontrol theory,decentralization theory and centralization theory.The third chapter is mainly based on the investigation of Hongze District in Huai'an City,the typical practices of Hongze District were refined and analyzed.The fourth,fifth and sixth chapters are the core of the paper.Combining with the investigation and research in Dongshuanggou Town,the author summarizes and refines the problems existing in the current village financial supervision,such as the inadequate implementation of rules and regulations,the mere formality of the village financial supervision,the low quality of the village financial team and the difficulty of accountability.And on the basis of full investigation and analysis,we find that the main problems are caused by the imperfect financial supervision mechanism at the village level,the imperfect financial supervision system at the village level,the inadequate personnel security system,and the lax accountability for supervision.In this paper,the author also proposes to solve the existing regulatory problems by establishing and improving the village-level financial supervision mechanism,improving the village-level financial supervision system,strengthening the construction of village-level financial supervision team,and strengthening the accountability mechanism.The seventh,eighth chapter is the conclusion andacknowledgement of the thesis.Taking Dongshuanggou Town in Hongze District of Huai'an City as an example,this paper,through the analysis of typical cases,digs deeply into the problems existing in village-level financial supervision,arouses the thinking of grass-roots workers on rural financial supervision,and actively explores the appointment system of rural accounting,professional management of rural accounting,democratic decision-making in practice.Effective measures such as democratic supervision and financial management give reasonable suggestions to the village financial supervision of the government.