Research On The Management Mode Of Rural Collective Assets Under The Background Of Township Economic Transformation

Collective economy is an important part of rural economy,and developing and expanding collective economy at village level is an important measure to accelerate the realization of rural revitalization.Under the background of rural economic transformation,the existing single mode of financial management of rural collective assets "collection and management" has increasingly exposed such problems as incomplete accounting,inefficient management of assets,easy to be occupied and misappropriated,and low-price contracting,which seriously restricts the high-quality development of rural economy.In 2015,the Comprehensive Implementation Plan for Deepening Rural Reform issued by the Central Government Office and the State Government Office proposed to "explore stripping the functions of village ’two committees’ in the operation and management of collective assets,and carry out the experiment of’ separating government from economy ’",thus opening the curtain of the financial management mode reform of rural collective assets.C Street in Z City is located in the fringe of urban and rural areas and is currently in an important stage of seeking reform after the integration of urban and rural areas.Guided by the principal-agent theory and internal control theory,this paper defines the concept of rural collective assets and studies the management mode of rural collective assets to understand the operation of rural collective assets in C street to a certain extent.Combined with domestic and foreign research literature review,field visits,questionnaire survey and other research methods,based on the investigation of the operation status of the "collection and management" mode of the collective assets financial management of C street,the main existing problems and causes of this mode are analyzed.The management mode does not match with the background of economic transformation,the management of rural collective assets is not perfect and the consciousness of rural assets supervision is weak.The necessity and feasibility of introducing the "separation of government and economy" mode on the basis of this mode are put forward,and the concrete implementation plan of introducing the "separation of government and economy" mode is given in combination with the actual management of C street collective assets.This paper puts forward the strategy of dual modes of financial management of rural collective assets,that is,to introduce the mode of "separation of government and economy" on the basis of the mode of "collection and management",so as to strengthen the accounting and management of collective assets and promote the high-quality development of rural economy.In addition,it also puts forward the follow-up safeguard measures such as perfecting the dual mode management of "collection and management" and "separation of government and economy",strengthening the effect of various supervision in financial management and paying attention to the introduction and training of professional talents.Relevant research conclusions can provide ideas and reference for rural collective assets financial management reform.