The Study On The Problems And Countermeasures Of "Village Town Manage Accounts" In Yueyang County Of Hunan Province

Agriculture is the foundation of the national economy. Rural financial management is an indispensable and important part of agricultural economy.With the rapid development of China’s rural economy, the current rural financial management has put forward a new mission and requirements.How to strengthen and improve the rural financial management is a hot issue that the fanners are very concerned about, but also the party committees at all levels, the government has been seeking to solve the difficult problem.China’s rural financial management for a long time in the backward phase, there are many loopholes in the system construction, quality of personnel, equipment configuration, etc., which are restricting the development of China’s rural economy, seriously affecting the harmony and stability of the party cadre and rural communities.In this context, the Ministry of finance put forward the "village level accounting principal agent system", and achieved good results in practice, so that the rural financial management work to a standardized and orderly development. The "village town manage accounts" is the most common mode of the specific implementation of this system. As a result of the exploration and practice of the rural financial management in our country since the new period, the "village town manage accounts" has been an effective model of village level financial management.In a large extent solve the rural financial management confusion, serious loss of collective assets, unfair distribution of benefits and other issues, in improving the level of rural financial management, resolve liabilities at the grassroots level in rural areas, promoting grass-roots party style and clean government played an important role. However, with the continuous deepening of the work, some of the original problem has not been revealed gradually revealed. Such as:not enough attention to the leadership, the basic financial work is not perfect, accounting personnel quality is poor,financia management not standard, financial supervision lag.This paper can be broadly divided into theory and practice two plates, theoretical part mainly "village town manage accounts" concept and connotation of definition and the legitimacy, rationality analysis, focuses on the analysis of the "village town manage accounts" inner link with the villager autonomy. Another part is practical part, Some examples of is through on-the-spot investigation and the Yueyang County, Hunan Province, 20 villages and towns under the jurisdiction of the administrative villages in the village level financial management. Analysising "village town manage accounts" the specific circumstances of the implementation of this system in Yueyang County, and analysis and research on the existing problems, such as the ideology deviation, financial instability in the ranks, financial management is not standardized, there are loopholes in supervision etc., and then make the reform and perfect the countermeasure analysis. Including:strengthen regulatory policy advocacy and training to enhance the quality of the ranks, improve the supporting system and construction supervision platform. Finally, the author of this paper is summarized proposed the inadequacies of the research itself, and put forward the prospects for future research.