As the major measure to protect the vital interests of villagers, standardizing rural financial management is an important content for strengthening the construction of the rural Party Conduct and Incorrupt Government and improving rural leaders’way of behaviors. An excellent completion of this work plays a significant role in enhancing the social harmony and stableness of the rural area and promoting the construction of a new socialist countryside.The thesis conducts a research of rural financial management through a survey of16countries in Lianhua Town of Yuelu District, Changsha, which shows the following problems:the debt problems is severe; rural asset management is not normative enough; the fundamental work of the rural accountants is weak; the openness of rural administrative affairs and democratic financial management are superficial. It also analyzes the causes which include the underemphasis, mistaken ideas and hysteretic financing awareness of the rural leaders, poor financial management, lack of regulations and rules in terms of financial management, the unstableness and poor qualifications of the financial leaders, low awareness of supervision and lack of effective supervision. The cause analysis triggers a further thought of completing rural financial management and the following suggestions are provided:adjusting the accountant team and increasing the professions of accountants, completing the supervision system and strengthening the prewarning work, reinforcing the audit functions and completing the responsibility track system, fully applying the villager self-management policy and improving the qualities of leaders, improving the appointment system of accountants and reforming the accounting management system, strengthening the audit of economic responsibilities and impose heavier penalty for the breakage of laws and regulations. |