Based On The New Rural Construction Of Rural Accounting Professional Development Research

The requirement of the socialist new rural construction is built "General requirements of production development, wealthy life, rural civilization, clean and tidy village, democratic management" o Along with our country comprehensively promote the construction of socialist new rural construction, Rural roads, water and electricity, village regulation such as public infrastructure investment increasing, These infrastructure construction convenient for mass production and living, the change of rural backwardness, the development of rural economy has played a positive role. State the purpose of the implementation of the socialism new agricultural construction by strengthening the construction of rural infrastructure, improve production conditions and living conditions of rural residents, through the development of rural socialism utilities to improve rural production and living conditions, improve the rural people’s well-being. Due to the current rural accounting work responsibility does not reach the designated position, lead to some village-level organizations in the new rural construction period excessive for infrastructure construction, Which brings to the village level organization heavy debt; At the same time heavy village-level debt and hinder the rural basic functions of accounting work, Based on this, this paper puts forward that it is necessary to implement the operation mode of the accounting profession in the countryside, Give full play to the accounting in the rural areas of accounting and supervision function.Papers of Guoyuan town Changsha county10administrative investigation visit found that accounting work, In the current village the new rural construction period there are different levels of debt, This is mainly rural accounting and supervision function not fully play out, Just stay in the working state of billing and payment, To the point of village-level debt heavy phenomenon. Paper first in the inspection, collect and organize based on the studies of rural accounting of Chinese scholars, to learn about agriculture, the concept of accounting professional, rural accounting commissioned agency, the internal control theory, the internal control theory and accounting rent-seeking theory and so on. And then through the Guoyuan town Changsha county10administrative villages, on-the-spot investigation, Analysis of Guoyuan town agriculture accounting management status, The problems existing in the rural accounting management, and from the economic mechanism, the system mechanism and the mechanism of action three aspects to analyze the problems existing in the rural accounting management. The last, from the development of the rural collective economy create a material foundation for the rural accounting professional, effectively resolve the village debt to smooth the financial barriers for the rural accounting profession, effectively resolve the village debt to smooth the financial barriers for the rural accounting profession and strengthen accounting personnel professional management form four aspects put forward suggestions for the development of the rural accounting professional.