| Township finance is the most basic financial sector in China,as well as the most crucial link in the entire financial chain.In recent years,China has increased its special investment in grassroots townships,but has not received sufficient attention in the supervision of township finance.Therefore,in order to effectively improve the efficiency of the use of township financial funds and strengthen the safe operation of township financial funds,it is necessary to strengthen the management and construction of the township financial system.The increasing investment in the "three rural areas" and the rapid development of the township economy have put forward new requirements for the operation and management of township financial funds.Strengthening the construction of township finance,improving the financial management system of townships,strengthening the financial functions of townships and improving the management level of grassroots governments are the keys to promoting the comprehensive deepening of reform in townships and implementing national policies on poverty reduction and related township financial policies.The focus of this research paper is on the use of literature research,case studies,game theory,questionnaires and interviews to improve the management capacity of township financial funds.Based on the research and analysis of township finance in Mengyin County,Shandong Province,the paper analyses the operation and management of township finance funds in Mengyin County,Shandong Province,in terms of the management system of township budget,the quality of township finance professionals and the supervision and management system of township finance,and analyses the following problems in the operation and management of township finance funds in Mengyin County: irregular preparation of project budget,low efficiency in the management of financial income and expenditure,loopholes in the supervision of funds,and the need to improve the timeliness of fund allocation.There are loopholes and the timeliness of fund disbursement needs to be improved.Based on actual research data,analysis of first-hand information on the financial income and expenditure of townships in Mengyin County in recent years and specific cases in some townships in Mengyin County,it was found that some township financial funds are not properly supervised,loopholes exist in the system,and some leading cadres are lax in their thinking and have a poor attitude towards work,resulting in a large number of disciplinary cases.The main reasons for the problems in the operation and management of financial funds in townships are: an imperfect budget management system,the low quality of township financial personnel,the lack of effective financial supervision,and the imperfect information sharing mechanism of fund supervision departments.Through the study,the following optimization methods are proposed to cope with the financial fund management capacity of townships in Mengyin County: First,the financial budget management system of townships should be improved,the budget networking supervision and inspection system should be perfected,and the execution capacity of township budgets should be improved.Second,to strengthen financial policies and fund guarantees,optimize budget management and strengthen the financial control capacity of townships.Third,improve the quality of financial personnel and improve their careers.Fourth,improve the financial fund management mechanism of townships,strengthen the internal and external financial fund management system,and develop an accountability feedback mechanism to enhance the financial fund management capacity of townships.At the same time,the supervision of existing financial funds has a certain reference value for the operation and management of local finance. |