Analysis of the Advantages and Disadvantages of the Village Collective Financial Management Model and Its Applicable Scenarios
Accelerating the construction of a modern rural industrial system and developing a new type of rural collective economy is the core task of the work related to agriculture,rural areas,and farmers after the Party Central Committee made a major decision to implement the ru-ral revitalization strategy.As a key management element for rural industrial development,village collective financial management is not only related to the high-quality development of the rural industrial system,but also to the stable development of the rural economy and society.Therefore,various regions have been exploring village collective financial management models that are suitable for local development require-ments at different times,forming various models such as village accounting and village management,accounting delegation,village capital and township management,village accounting and township management,village accounting and township(town)dual agency management,and accounting commission agency.Based on this,various existing village collective financial management models in China were sorted out,and the advantages,disadvantages,and applicable conditions of each model were analyzed and compared,in order to provide decision-making ref-erences for frontline rural managers.
Village collectiveFinancial management modelAdvantages and disadvantages analysisApplicable conditions