Study On The Effectiveness Of Rural Collective Capital Supervision In Xuebai Town,Minqin County

In the report of the 19 th CPC National Congress,the strategy of rural revitalization was put forward,and it was emphasized that the most important work of the whole party should also solve problems in agriculture,rural areas and farmers.The central document No.1 of2020 also focused on the issue of agriculture,rural areas and farmers,and put forward to do a good job in the field of agriculture,rural areas and farmers to ensure that the overall well-off society is achieved on schedule.However,the deficiency and difficulty of building a well-off society in an all-round way is still the problem of agriculture,rural areas and farmers.With the continuous increase of national support for rural development,the total of rural collective capital is also constantly increasing.How to effectively supervise rural collective capital becomes an important part of the current rural areas.In recent years,there has been frequent problems in the field of rural collective capital in China.The corruption of grass-roots cadres still exists which can cause dissatisfaction among the masses and cause mass petitions.It leads to the deterioration of the relationship between cadres and masses and the decline of the credibility of the government.It also affects the harmonious and stable development of rural society in China.As the bottom of the administrative organization system,the township government shoulders the responsibility of publicizing the national principles and policies to the common people and implementing them.It plays a basic role in the economic and social development of the countryside and even the whole country.It is the link to connect the people between the party and the government.That the Supervision of Rural Collective capital can or can't promote to building a Well-off Society in an all-round Way is necessary for township governments to improve the supervision system of rural collective capital and promote the standardization,standardization and institutionalization of rural collective capital supervision.It finally promotes the increase of agricultural production,the increase of farmers' income and the development of rural areas.This paper takes Xuebai Town of Minqin County as the research object to focus on theeffectiveness of rural collective capital supervision.It uses questionnaire survey method and interview method to collect data.The supervision problems include of tedious supervision links,frequent Redeployment of managers,inadequate government supervision,low satisfaction of the people,corruption of village cadres,low public participation and so on.This paper uses principal-agent theory,centralization and decentralization theory and stakeholder theory to analyze the influencing factors of the effectiveness of rural collective capital supervision in Xuebai Town of Minqin County from two aspects which are the effectiveness of supervision process and the effectiveness of supervision results.It mainly includes some factors that the imperfect supervision system which leads to the non-standard business handling,the backward ideas,the lack of financial disclosure,the lack of professionalism of the accountants,the insufficient publicity of the regulatory departments,the weak awareness of the legal system,and the lack of effective supervision.Finally,combined with the local actual situation,this paper puts forward some countermeasures and suggestions to improve the effectiveness of rural collective capital supervision.The countermeasures and suggestions include establishing and perfecting the financial management system,improving the degree of information disclosure,strengthening the construction of financial and accounting personnel,strengthening propaganda and education,establishing responsibility investigation mechanism,unblocking channels and strengthening joint supervision.