The Research On Improving The Rural Financial Management Of Inghou County

Rural collective economic organization is a kind of economic organization which implementing independent accounting, self financing and collective ownership of the means of production. As to the attribute of rural collective economic organizations, the fundamental purposes of them are to obtain the maximum economic benefit efficiently and to allocate the benefit fairly and reasonably towards the members of the organization. As the major measure to protect the vital interests of villagers, standardizing rural financial management plays a significant role in promoting the construction of a new socialist countryside.The thesis conducts a research of rural financial management through a survey of rural collective economic organizations in Minhou County, Fujian Province, which shows the following problems: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; the economic strength of rural organization is weak, non productive expenditure is too large and the debt problems is severe. It also analyzes the causes which include the unstableness and poor qualifications of the financial leaders, low awareness of supervision, the under emphasis, mistaken ideas and hysteretic financing awareness of the rural leaders, poor financial management, imperfect internal control system of financial management, lack of effective supervision and democratic management system,The cause analysis triggers a further thought of completing rural financial management and the following suggestions are provided:to strengthen the fundamental work of the rural accountants; to increase the professions of accountants; to strengthen the planning management, establishing and implementing the internal control system of rural financial management; to strengthen the collective assets management, and avoid loss of collective assets; to implement financial openness and democratic system of governance; to strengthen the audit supervision, and impose heavier penalty for the breakage of laws and regulations; to develop the property economy, and to strengthen the rural collective economy.This paper is consisted by six parts:firstly, we elaborate the research background and significance from strengthening rural financial management to maintain rural stability and protect members’economic benefits, and then we summarize the present research status and illustrate the research methods in our work. Secondly, we introduce the definition of relevant concepts of rural financial management and theoretical basis, and also analysis the differences between rural financial management and enterprise financial management. Thirdly, through the analysis and evaluation of financial data, we introduce the present situation of rural financial management in Minhou County, and then analysis the important problems that exist in it. Fourthly, we analysis the possible causes of the problems of rural financial management. Fifthly, we make some suggestions to perfect rural financial management. Finally, we make a summarizing of this paper.