| With the continuous development of Chinese rural economy,the financial management of village level has become the focus of rural development and a hot issue affecting farmers’ interests.Village level financial management is not only closely related to the fundamental interests of the people,but also related to the stable and healthy development of rural economy and the realization of rural revitalization strategy.Strengthening the village level financial management can not only protect the rural collective property,improve the utilization rate of assets and resources,protect the fundamental interests of farmers,but also promote the construction of clean government of the grass-roots Party organization,and effectively prevent some risks in the village level financial management.With the continuous development of rural economy,the difficulty of village level financial management is also increasing.The continuous improvement of village level financial management is of great significance for the reasonable distribution of rural resources,and it is the need of stable rural economic development.However,in the work of rural financial management,there are still many problems,including the financial management system is not perfect,the financial management is not in place,the financial management supervision is not enough,and the coordination between the main body of the village financial governance effect is poor,these practical problems to a large extent damage the interests of the masses,hinder the continuous development of rural economy,At the same time,it is not conducive to the implementation of rural revitalization and development strategy.Therefore,strengthening the village level financial management work,not only can provide security for the interests of farmers,but also can better maintain the harmonious development of rural society.This paper summarizes the relevant concepts and theories of village-level financial management.Based on the perspective of collaborative governance,taking Y District as an example,it analyzes the current situation of financial management in Y District,and in-depth studies the problems of imperfect management system,lack of supervision and management,non-standard financial treatment,inadequate financial disclosure and low quality of financial personnel in Y District financial management.And explore the main reasons for this series of problems.These reasons can be attributed to the lack of multi-subject management,the lack of cooperation consciousness among multi-subject management,the lack of supervision mechanism among multi-subject management and the imperfect management system of multi-subject management.In view of the problems existing in village financial management in Y district,the causes of these problems are analyzed.From the perspective of collaborative governance,this paper puts forward the optimization measures of collaborative governance of multiple subjects of financial management in Y district,such as realizing the diversification of village financial management subjects,improving the financial management ability of different financial management subjects,and improving the relevant management system of village finance among multiple subjects.In order to improve the status quo of financial management at village level in Y district,promote the continuous standardization and institutionalization of financial management at village level in Y district.Thus,it can constantly promote the innovative improvement of the village financial management mode in other areas of the country and provide some reference for the optimization reform of the village financial management. |