Perspective On Value-Based Management Of The Study About Village-level Financial Management System

The rural problem is the focus of construction about new socialist countryside and harmonious society,and rural finance is the key to rural problems, so financial reform is the direction of reform in rural areas. Rural finance include a broader range, and this article study village-level financial management which is the most critical factor to the living standards of peasantry, using value-based management theory widely adopted by company in recent years.As a fresh concept about management, VBM provide a new basis for the operation of the modern organization. VBM has a significant impact on the organization's financial management especially. Village-level organizations are different from business. Relevant national policies regulate the objectives of village-level financial management are to ensure security and integrity of the village collective assets. With the expansion of village collective assets, the management about operational activities of the village collective assets becomes increasingly important, and village-level financial management needs to add value. Perspective on VBM of the study about village-level financial management system has significant practical consequence.Firstly, this article defines the content and scope of village-level financial management, and nails down the object of this paper clearly, and summarizes related studies of domestic scholars on the village-level financial management.Secondly, this article summarizes the meaning and characteristics of VBM, and identifies the differences between VBM theory and VM theory. The results achieved by a large number of enterprises which use VBM, show that the realization of VBM need the support of senior management, the education and training of staff, financial Incentive and the design of pay, and enterprise management of constant change. Based on these analysis, combination of the similarities and differences of village-level financial management and business financial management, analyze the necessary conditions of the successful implementation of VBM in village-level financial management.Thirdly, the article summarizes the composition of current China rural financial management system, the structure of organization, and financial management activities. These constitute our existing village-level financial management system. This part further analyzes recent practices of financial management in the region of Jindong of Jinhua city This contributes to a better understanding of our village-level financial management.Finally, according to the basic characteristics and the conditions about implementation of VBM and the practices of financial management in the region of Jindong, analyze existing problems of village-level financial management system and propose measures for improvement. The part is the key of this article.This article comes some conclusions after a detailed analysis. Firstly clear the responsibility of financial and agricultural sector in the village-level financial management, and unify the understanding of the VBM. Secondly, strengthen the building of village-level financial management team, and put VBM into effect. Thirdly, complete the corresponding organizational system, and play the role of villager meeting and democratic financial group to implement the VBM effectively. The forth is to perfect audit monitoring and incentive system by combining democratic audit and government audit to unify the interests between collective economic organizations and their members. At the same time, relax the rural financial market access system, reform the existing rural financial institutions, and encourage financial institutions to develop financial products especially for rural areas. And the last is to innovate ways to develop village collective economy to achieve the use of VBM in village-level financial management Multi-directionally.