Comparative Analysis Of Village Level Financial Management Mode

As the cancellation of agricultural tax and national attention to the three agriculture problems, rural financial management work in the study of rural problems in China a very important basic work, more and more become hot, focus and difficult in the rural work, involves the vital interests of the masses, related to the rural reform development and stability, is related to the construction of new socialist countryside. Due part in China’s rural village financial management is chaotic, imperfect financial does not open, democratic management, which led to a series of contradictions and problems, causing tension and masses, the masses petitions, seriously affected the social stability, seriously hindered the progress of rural society and rural economic development. Therefore, research on this problem has important practical significance.In this article, through the literature, such as visiting survey, make full use of professional theory knowledge, in all the subjects taught in Qingzhou, for example, to deal with in the process of analysis and research topic, on the basis of reviewing the related research achievements of literature summary, first discusses the significance of village-level financial management, through the analysis and comparison of the rural financial management mode, can directly reflect the local actual financial management pattern, standardize the village-level financial management work, safeguard the vital interests of the farmers, to strengthen the construction of rural grassroots movement, can improve the style of rural grassroots cadres, promote rural social harmony and stability, promoting the construction of new socialist countryside; Secondly, analyses the village-level financial management related theory, village-level financial management theory mainly including "principal-agent theory", "internal control theory", "centralization and decentralization theory", "accounting rent-seeking and accounting regulation", etc.; Third, analyses the current village-level financial management mode, the current village-level financial management pattern mainly includes the "village, zhang village tube", "rural accounting accreditation system", "rural accounting agency system", "village accounting examination agency" model, the origins of the theory of the village-level financial management mode, scope of application, advantages and disadvantages of doing a detailed comparative analysis, it is concluded that the village-level financial management mode of applicable scope, applicable area is also different, there are many factors that can affect the village-level financial management mode selection, including the legal system, policy, environment factors, economic factors, environmental factors and rural itself can not "one size fits all" in the process of the specific choice, must adjust measures to local conditions. Fourth, systematically analyzes the Qingzhou village-level financial management status, Qingzhou existing financial management mode is given priority to with accounting examination agency, but the village economic development level and the local actual, to villages based on the actual reasonable optimization choice of financial management mode; Finally, Qingzhou village-level financial management pattern, the optimization design, and proposes the corresponding countermeasures and Suggestions, through the establishment of feasible education training system, the government departments, ensure the implementation of the financial management system, strengthen business training, stable village-level accounting personnel team, further improve the system of financial disclosure and the supervision system and so on to improve the system of village level financial management.