Research On The Transformation Of Village Financial Management Mode In S Town Of J City And Its Countermeasures

At present,the rapid development of rural economy in China has drawn a beautiful blueprint for Rural Revitalization.The original financial management model can not provide efficient guarantee for rural funds,and the reform and innovation of the model is imminent.The village level financial management is collective assets,and the management right of collective assets lies in the village collective economic organization,and the ownership lies in the village collective.Therefore,no matter from the nature of funds or the way of management,village financial management is closely related to public management.Based on the reform of village level financial management mode in S town of J City,this study has transformed from "double agent management mode" to "village level accounting principal-agent mode".It improves the relationship between villages and towns,strengthens the effectiveness of supervision.and effectively promotes the diversified development of villager autonomy.This study uses questionnaire survey and case analysis as auxiliary analysis tools to investigate the problems of village level financial management mode,and carefully analyze the causes of the problems.Finally,combined with the previous theoretical research,put forward their own measures to improve the village level financial managementThe results show that "village level accounting principal-agent mode" has the following problems:multi department joint management,low efficiency;weak allocation of rural grassroots financial personnel,large liquidity of agent accounting;non-standard financial disclosure;accounting non-compliance;corruption of rural cadres still exist;villagers' participation in village level affairs is not highAccording to the theoretical analysis and practical investigation,this paper puts forward relevant suggestions and Countermeasures:clearly dividing the responsibilities of each department;strengthening the construction of the team of village financial accountants;practically implementing the financial disclosure system;building a complete financial management and audit system;strengthening the role of supervision and management;strengthening the effective self governance of villagers and developing democratic consultation and decision-making.