Study On The Management Of Village-level Collective Assets In W Town

As a big agricultural country,China solving the problems of agriculture,rural farmers and rural farmers is related to China’s national economy and people’s livelihood.The rural revitalization strategy is a great strategy made by our Party to adapt to the new era and combine the current situation of China.It is the overall focus of the work related to agriculture,rural areas and farmers.Industrial development is the basis of rural revitalization,developing and expanding village collective economy and steadily increasing village collective income are the inevitable requirement and inevitable choice to solve the problems of "agriculture,rural areas and farmers",and village collective assets management is the most basic work of "agriculture,rural areas and farmers",so it is particularly important to do a good job in the management of village collective assets.As the most basic component of China’s political structure,the administrative village is the direct manager and direct beneficiary of the "agriculture,rural areas and farmers" issues.On the basis of the understanding of the situation of collective assets management in W towns and villages,this paper takes the principal-agency theory,information asymmetry theory,entrustment responsibility concept and regional economic theory,and studies the existing problems and causes of the current village collective assets management.Firstly,by introducing the situation of assets and liabilities,asset income,monetary funds and land resources,explain the current situation of W Town,and analyze the problems in collective assets management: non-standard management of fixed assets,non-standard accounting work,heavy debt burden,insufficient engineering risk control.Further analysis of the reasons affecting the management effect of W town and village-level collective assets management:first,the financial management system is not sound: the township financial management system is not sound,The implementation of the village collective financial management system is not in place;Second,the collective assets management system construction is not perfect: the village collective assets management system is not perfect,The collective assets management system is not fully implemented in place;Third,the collective assets supervision mechanism is not perfect: the village affairs supervision system is not perfect,the supervision effect is not ideal,Audit supervision is not standard,Villagers’ supervision is not in place;Fourth,the grass-roots financial service team chaos: the town accounting center,agricultural economic station staff allocation is unreasonable,The professional level of village-level financial management personnel(village accountant)is not high;Fifth,the village-level asset and resource management is not in place.This paper selects W Town as the research object.During the capital verification work,literature review,field research,case analysis and other research methods are adopted to study the collective asset management of W towns and villages,and seek to improve the collective asset management of W towns and villages,so as to drive the development of the village collective economy.The following countermeasures: first,improve the village level financial management system,perfect fund management system,strict accounting system,perfect village collective assets management system,strengthen internal control,standardize the approval process of major projects;strengthen the basic financial team construction:optimize the structure and quality,and hold regular business training;revitalize the rural collective "three assets" : clarify the base,organize the ledger,do the "liquidation",and innovate the development mode according to local conditions.