完善村级会计委托代理制度问题探讨  

On the Improvement of the Village Accounting Entrust Agency System

作　　者：邵燕翔[1] 

机构地区：[1]金华职业技术学院,浙江金华321007

出　　处：《金华职业技术学院学报》2009年第5期38-41,共4页Journal of Jinhua Polytechnic

摘　　要：农村财务管理制度经历了村账村管、农村会计委派制、农村会计代理制和村级会计委托代理制四个阶段,最终选择村级会计委托代理制是各种农村财务管理制度不断更替和完善的结果。村级会计委托代理制也有其本身的制约因素,如:宏观环境的制约、实施机制的不完善以及实际操作层面上的制约因素等。要消除这些不利因素的影响,应该采取明晰集体资产产权、深化农村产权制度改革、完善村级会计委托代理制配套制度和实施机制的相应对策。The rural financial management system has experienced four phases： the Village account management by itself, the rural accounting accreditation system, the rural accounting agency system, and the accounting entrust agency system. The accounting entrust agency system is a result of continual changing and improving of the village financial management system. It has its own constraints, such as： macro-environmental constraints, the imperfect implementation mechanism and the constraints in actual operation. To eliminate the impact of these unfavorable factors, we should clear collectively property rights, deepen reform of rural property rights system, and improve the countermeasure of supporting system and the implementation mechanisms of the accounting entrust agency system.

关 键 词：农村财务 委托代理 会计 

分 类 号：F230[经济管理—会计学]