Accounting System Construction In Country Governance

At present, China is undergoing a special period in which the economy is changing its mode and the society is changing its style and so in which every kind of social conflicts is breaking out, especially in rural area. In Chinese rural area, the economic base has been changed fundamentally since the end of 1970s in which the rural reform was implemented starting from the system for contracted responsibility of family production to the subsequent establishment and development of socialistic market economic system. Corresponding to these changes, our Nation has arranged some political systems for country governance, but these systems have not been enough to ensure the stable development of rural society. On the background of establishment of socialistic harmonious society, which has been clearly put forward by our Central Government, this article has important operation significance in its study to the practice of rural accountant assignment system in Fangzi District from the aspect of the governance of rural security.Firstly, this article describes the huge changes during the managements of macro environment and micro base since the end of 1970s from economic, political, social structural and idealistic cultural aspects and also the difficulties in the current rural governance. This article puts forward that the implementation of rural accountant assignment system is a basic project to realize the rural stable development, which can enhance the construction of political civilization and promote economic development and the establishment of socialistic harmonious society. Secondly, the main content and some related systems constructions of the rural accountant assignment system in Fangzi District are described in details. The good effects of the implementation of rural accountant assignment system are also described. Finally, the prominent features of this rural accountant assignment system from its starting to its operation are described; the exclusive advantages and operating principle of this mode are analyzed with the deputation theory. The efficiency reducing phenomena of the accountant assignment system in practice are analyzed with the comparative system economics theory. This kind of efficiency reducing phenomena is made by the following reasons: one is the path dependence of this system; another is this system's own defect. In addition, this article puts forward the popularization value of the rural accountant assignment system from economic and legal , especially practical aspects and its operation significance to country governance.