Research On Financial Management Of JC Community Village Collective Economic Organization Based On Rural Collective Property Right System Reform

China's rural reform has been completed for more than 40 years,and the rural social economy has undergone earth-shaking changes.With the development of the rural collective economy,the scale of rural collective assets continues to expand,and the collective asset management approach of “combination of politics and economics” does not apply to the needs of economic development.In order to effectively manage rural collective assets and further explore the inherent potential of collective assets,the state began to implement the reform of rural collective property rights system,with four pillars and eight pillars.With the deepening of reforms,new changes and new problems have emerged in the financial management of village collective economic organizations.This article takes the JC community village collective economic organization as a research case,and based on the research of principal-agent theory,internal control theory,centralization and decentralization theory,through field research and collection,Firstly,the status quo of financial management is introduced from five aspects: village account management system,village financial work flow,village financial accounting,village financial supervision system construction and village collective fund operation management;Secondly,in order to further evaluate the comprehensive level and standardization of the financial management of the collective village economic organization in the JC community,the questionnaires and the analytic hierarchy process are combined to evaluate the normative nature of the village collective economic organization,so as to find out the problems of financial management;Finally,based on the theoretical research of financial management and the management experience of rural collective property rights system reform in advanced areas,suggestions for optimizing financial management are proposed.According to the research,the problems existing in the financial management of the village collective economic organization mainly include the current accounting system not adapting to the development needs,the village collective economic organization asset management is not in place,the village collective economic organization financial management supervision system is not perfect,the village collective economic organization The overall level of financial team building is low.In combination with the actual development of JC community,in order to solve the above problems,it is necessary to gradually transition to the operational mechanism of separation of politics and economics,to set up a set of books;to optimize the financial management mode of the village collective economic organization;to clarify the property rights,to expand the fund raising channels of the village collective economic organization;to revitalize the collective assets,Increase the income of the village collective economic organization;improve the income distribution system of the village collective economic organization;improve the financial supervision system construction of the village collective economic organization.