Research On Village Level Financial Management Mechanism Under The Implementation Of Rural Revitalization Projects

In January 2022,the Central Committee of the Communist Party of China and the State Council put forward the "Opinions on Doing a Good Job in Key Tasks for Comprehensive Rural Revitalization in 2022," which made it clear that in order to cope with the centennial changes and the pandemic of the century and promote stable and healthy economic and social development,we must focus on the needs of major national strategies,stabilize the agricultural foundation,do a good job in "agriculture,rural areas,and farmers," and continue to promote comprehensive rural revitalization to ensure stable and increased agricultural production,steady increase in farmers’ income,and stable and peaceful rural areas.Against the backdrop of the basic strategy for rural revitalization,the central government and various provinces and cities have successively introduced a series of major projects to support the development of rural revitalization.Among them is the pilot project for the construction of red beautiful villages to support the development of revolutionary old areas.This project is jointly issued by the Organization Department of the CPC Central Committee and the Ministry of Finance,and aims to promote the development of rural revitalization and common prosperity by leveraging the advantages of red resources and supporting the integration of red and green development.Gaoxing Village,Tiantai Mountain Town,Qionglai City,Sichuan Province,is located in the southwest of Chengdu,adjacent to Lushan County in Ya’an City.It is one of the first revolutionary old areas in Sichuan Province.In February 2022,it was approved by the Organization Department of the Sichuan Provincial Committee to become the second batch of pilot red beautiful villages.It is expected that it will take about two years to build Gaoxing Village into a demonstration village for rural revitalization.This article takes the construction of Gaoxing Village as a case study of the construction of red beautiful villages,and based on the research perspective of the village-level financial management mechanism under the background of rural revitalization projects.Through field visits,surveys,and data analysis,it was found that there were problems in the project fund management of Gaoxing Village,including the non-standard operation of the accounting institution,low financial management level of the village-level accounting institution,insufficient discourse power of the village-level financial management due to the village financial management mode,difficulties in financing for village collective economic organizations,inadequate internal control system for the village-level collective economy,limited income models of the village-level collective economy,and non-positive and non-standard village-level interest distribution mechanism.Therefore,this article proposes suggestions such as clarifying responsibility division,innovatively establishing a "project library" model,increasing the profit-making ability of the village-level collective economy,and establishing a "four-party company" to provide certain reference and help for the optimization of village-level financial management mechanisms in the construction of Gaoxing Village red beautiful villages and other rural revitalization projects.