Research On Financial Accounting Management Of Township Government

Township areas are the most grass-roots areas in China.Township finance is the primary finance managed by Chinese township governments.It is the main form for township governments to participate in the distribution and redistribution of social products and national income within the scope of townships according to the functions entrusted by the state.The financial management of grass-roots townships has always been a very important link in government financial management.The promulgation of government accounting system is a milestone in the development history of government financial accounting and a major change in China’s government accounting system.With the further development and implementation of the new government accounting system,grass-roots villages and towns need to improve the financial work requirements of units.The financial and accounting management of township governments has accelerated its development under the promotion of multiple relevant documents and systems,and continuously found problems in the process of development,and adjusted and improved the problems.The research object of this paper is the problems existing in the financial accounting management of township governments.Starting from the background of the reform of government accounting system,this paper discusses the opportunities and challenges encountered by grass-roots township governments in financial accounting management,analyzes the flash points of the innovation and breakthrough of township government financial accounting management,and takes XX township as an example to study the practical problems existing in the development of township financial accounting management,Find out its achievements,find out the problems and solutions due to the low quality of financial practitioners,weak budget control and imperfect financial system.Through literature review and field research,it is found that XX town has made some achievements in the development of township government financial accounting management,and achieved remarkable results in fixed asset management and village level financial management.There are also problems such as imperfect financial system,unfavorable budget control and inadequate financial supervision.In view of the above problems,this paper puts forward the countermeasures and suggestions for the development of financial accounting management in XX town: strengthening the concept of financial management,improving the quality of employees,refining expenditure and income,standardizing accounting,strengthening the construction of budget management,standardizing unit asset management and strengthening internal supervision;From these aspects,explore the future development direction of township government financial accounting management.