A Study On The Dilemma And Optimization Of The Mode In Village-level Finance Managed By Towns

As the most widely used village-level financial management mode in rural areas,village-level finance managed by towns is of great significance to standardize the management of village collective funds,prevent village-level corruption,safeguard the interests of villagers and promote rural harmony and stability.In recent years,the village collective economy has gradually developed with the deepening of rural revitalization.Village-level financial management,meanwhile,faces new circumstances such as larger amount of funds,more diverse forms of funds,and more complicated village-level transactions.The traditional village finance and town management,however,is difficult to adapt to the new situation because of its single management content and simple operation form.Therefore,further optimizing and perfecting the mode of village-level finance managed by towns is the core to improve village-level financial management and develop village-level economy,and it is simultaneously a desperate need to promote rural revitalization.Based on the theory of village-level financial management,this paper,taking F town as a case,studies faced difficulties of village financial management mode and its causes under rural revitalization,and puts forward optimization countermeasures through questionnaire on local villagers,interviews with the implementation personnel of village financial management,and access to relevant financial data in recent five years.The findings shows that:(1)village-level finance managed by towns encounters five dilemmas in F Town: the management concept cannot meet the requirements of rural revitalization and its development;the rural three-capital management remains chaotic;the accounting treatment is not standardized;the supervision is limited;and the appointment and management of financial personnel are not standardized.(2)The main reasons for the current predicament in F town are as follows: inappropriate management methods and accounting system;imperfect management system and peculiar relationship between towns and villages;the failure of internal control in financial supervision and the insufficient external supervision;the lack of professionals and assessment mechanism and the lack of leaders’ attention and the low correlation of villagers’ interests in interest distribution;as well as irrational distribution mechanism and poor management of village collective economic organizations.(3)The mode of village-level finance managed by towns in F Town can be optimized from following four aspects in the future: introducing the accountant appointment system and innovating the financial management;improving the financial supervision system and strengthening internal and external supervision;optimizing the financial personnel to improve the quality of accounting work;standardizing the management to protect the interests of villagers.This study generates a solution for standardizing village-level finance managed by towns in F town,solving the dilemma faced by the current village financial management mode,offering a reference for the higher-level government to formulate relevant policies,and serving as an example and inspiration for the improvement and optimization on its financial management mode in rural areas with identical situation.