Research On Financial Management Evaluation Of Village-level Collective Economic Organizations In Baoding City

Promoting rural revitalization and achieving Common prosperity is an important strategic direction of China’s rural development.In 2017,a five-year reform of the rural collective property rights system was launched nationwide.With the deepening of the reform of rural collective property rights system,the connection between village level collective economic organizations and other economic entities has become closer,and the development methods of collective economy have become more diverse.At the same time,higher requirements have been placed on the financial management work of village level collective economic organizations.The survey found that the financial management of village level collective economic organizations in Baoding City is relatively weak,and building the financial management evaluation system of village level collective economic organizations will help us accurately find the problems in the financial management of village level collective economic organizations,and improve and optimize them accordingly,thus improving the financial management level of village level collective economic organizations.This article first uses literature research methods to sort out relevant domestic and foreign materials.Based on on-site research on village level collective economic organizations in Baoding City,we understand their financial management systems and processes,analyze the problems in their financial management,and determine the research direction of this article.Secondly,this article defines the concepts of financial management of rural collective economic organizations and village level collective economic organizations,and elaborates in detail on the principal-agent theory,stakeholder theory,property rights theory,and performance management theory.Based on the above concepts and theories,as well as on-site research results,it is proposed to clarify the financial management objectives of village level collective economic organizations,construct a financial management evaluation system,strengthen the application of evaluation results,and achieve the goal of improving the financial management level of village level collective economic organizations.Based on the actual situation of financial management of village level collective economic organizations in Baoding,according to relevant policies and regulations,and drawing on the research results of other scholars,this paper selects several bottom indicators from three dimensions of economic development,management norms and public welfare contributions,and uses Delphi method method and analytic hierarchy process to determine the weight of each indicator,and establishes the financial management evaluation system of village level collective economic organizations.Once again,select the D village collective economic organization for empirical application research to verify the scientific and feasible financial management evaluation system of village level collective economic organizations.Finally,based on the dual argumentation of theoretical research and empirical analysis,a scientific and feasible research conclusion is drawn to construct a financial management evaluation system for village level collective economic organizations,and corresponding suggestions are proposed to ensure the effective functioning of the financial management evaluation system.The purpose of this study is to explore ways to improve the financial management level of village level collective economic organizations in the context of the national rural collective property rights system reform.The innovative introduction of an evaluation system is conducive to strengthening the financial management of village level collective economic organizations,consolidating the achievements of collective property rights system reform,and enriching the financial management theory of village level collective economic organizations.