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党的十八大报告提出2020年全面建成小康社会的伟大目标。在这一目标的指引下,各级党委政府都非常重视并大力支持农村地区的发展,各种来源渠道、数量众多的帮扶解困资金纷纷投向农村地区。面对越来越大的资金流量,农村财务管理工作的压力也越来越大。就如何加强农村财务管理工作,本文结合农村工作实践,从委托代理理论、信息不对称理论及激励理论出发,提出相关思路与完善措施。
The 18th National Party Congress’s report sets forth the great goal of building a well-off society in an all-round way by 2020. Under the guidance of this goal, the party committees and governments at all levels attach great importance to and strongly support the development of rural areas. Various sources and channels for helping the relief funds have been invested in rural areas. The face of increasing financial flows, the pressure on rural financial management is also growing. On how to strengthen the rural financial management work, this paper combines rural work practices, starting from the principal-agent theory, information asymmetry theory and incentive theory, put forward relevant ideas and perfect measures.