Study of Village-level Financial Management in Poverty-stricken Counties

Abstract

Poverty-stricken counties are the national focus on poverty alleviation in China. And village-level financial management is the basis of rural governance. This article used questionnaire survey method, described the current situation of village-level financial management in poverty-stricken counties and analyzed the reasons, introduced some successful foreign experiences and their enlightenment to our country, put forward some suggestions for improving the village-level financial management in poverty-stricken counties.

Positive effect of village debt on land transfer: Evidence from county-level panel data of village finance in Zhejiang Province

“…Inadequacy of village financial management. The "village township fiscal tube" to realize the common practices of village-level financial supervision uses the many financial books and documents in the villages and towns dealing with specialized accounting management, recording the financial revenues and expenditures by the groups reported vouchers, after review by the public, but the lack of legal basis in the practice of the management system is not sound, but violations do not effectively restrict the village cadres, and because of new forces in village finances and the lack of a high-quality, talented team, many loopholes exist in village financial management [34,35].…”