Practice And Optimization Of "Village Account Town Agency" Mode

Village financial management is particularly important in the daily operation of rural areas,and the CPC Central Committee attaches great importance to the development of rural issues.people’s financial situation has been greatly improved,The forms of economic development in towns and townships are in full bloom.Meanwhile,increasing financial problems arise:How to adapt to the economic situation in the new era;How to keep pace with The Times;How the government manages,how it manages and what it manages,all these problems need to be solved urgently by the township government.With the rapid development of rural collective economy,the traditional financial management mode is increasingly unable to meet the needs of new development.Due to the existence of the old social favor,"face type" to deal with the phenomenon of financial problems,as well as the majority of village cadres education level is not high,resulting in a lot of non-standard operation on the financial treatment,such as disorderly receipt and support,accounts chaos,unknown funds and expenditure,such as the phenomenon can be found all around,in the long run caused the contradictions between the party and the masses.In order to adapt to the contradiction between increasing financial demands and backward management mode,the rural financial management mode has changed from "village account and village management" to "village account and town management","village account and town agent" and other entrusted agent modes.It is urgent to solve the conflict between "village account and town agent" and rural governance.How to improve the rural collective economic development mechanism,improve the standard level of rural governance,accelerate the modernization of agriculture and rural areas,and improve the village financial management mode to adapt to the new rural development is imminent.The system of "village account and town agent" has its rationality and superiority.Yueqing city studied by the author carried out the reform of rural financial management system in 2002,and standardized management of the villain-level finance of the subordinate villages.In2021,the digital reform of rural collective "three assets" will be carried out comprehensively,the new management system of rural collective "three assets" will be implemented,and the new system will be used to realize the digital transformation of rural financial management mode.This paper chooses to start from the "village account town agent" mode,under the understanding of financial management and rural governance and other related concepts,with principal-agent theory,internal control theory,centralization and decentralization theory as the theoretical basis of this study.This paper introduces the transformation process of village financial management mode and the present situation of village financial management in Yueqing city.At present,the village level financial supervision platform of Yueqing city has been basically established,and financial management has become increasingly standardized.Taking B Town of Yueqing city as the research object,this paper analyzes the influence of the "village account town agent" mode on the rural governance efficiency,and finds that the "village account town agent" mode has some problems in the implementation process,such as low efficiency of villagers’ autonomy,information asymmetry and inadequate agent ability.Through the in-depth excavation and analysis of the problems,it is concluded that the reasons for these problems in the implementation of the "village account town agent" mode include fuzzy principal,failure of supervision mechanism and lack of talent training and incentive mechanism;Specific solutions are put forward,such as optimizing the principal-agent relationship,strengthening the overall coordination of the main body,improving the relevant policies and systems and improving the incentive and guarantee mechanism,etc.,to provide ideas for optimizing the "village account and town agent" mode in Yueqing City,in order to standardize the rural financial management mode and improve the rural governance efficiency.