Rural Collective Economic Organizations Centralized Accounting System

The primary questions of accounting in Chinese villages are losing of calculation function, and therefore the losing of the supervising function by analyzing the news articles about the confusion of rural accounting. Through reviewing the involved backgrounds and history of rural financial and accountinging system, we known that there are causalities between economic system, political institutions and accounting system. This is the basic tool we use to analyze the accounting questions existing in our countries. We deem there is a solution containing two critical steps: the first step is to institute rural accounting calculation and accounting control. The second is to build proper organizations to perform rural accounting system. The second step is so critical that we will mainly discuss it in this article.Although the centralized accounting system has solved the first question by substituting it with being the whole show, it restrains other derived functions of accounting. So the accounting could not serve the interior management. And also it harms the villager autonomy. We deem that through the analysis of the power structure in villages, the approach of the centralized accounting system's vanishing is available. We do not carry the centralized accounting system into execution in all villages.Therefore, in structure this article can be divided into three parts: causes, modes and boundaries.The first part is about causes, discussing the causes of centralized accounting system's occurrences. As a system, the aim of the centralized accounting system is to solve the question of the rural financial and accounting system. Vice versa, the changes of centralized accounting system vary with the movements of the questions about the rural financial and accounting system.The second part is about modes, discussing the principal and agent relation of...