村组会计委托代理制度创新探讨  

Investigation on the innovation of villages' accounting agent system

作　　者：张乐柱[1] 于卉兰[1] 

机构地区：[1]华南农业大学广东农村经济研究中心/经济管理学院,广东广州510642

出　　处：《广东农业科学》2010年第12期210-215,220,共7页Guangdong Agricultural Sciences

基　　金：广东省人文社科重点研究基地创新团队项目(08JDTDXM79005);广东省人才引进项目

摘　　要：农村财务管理攸关农民利益与农村和谐稳定,广东等地尝试农村会计规范化制度创新。结合农村经济变迁及会计管理模式变革,权衡村账自理和村账代理模式的利弊,介绍了农村会计委托代理模式及配套制度,剖析其理论依据,以云浮市为例分析了其绩效。从合法性、可能的负面影响、容易引发的新问题、会计人员素质、执行力等方面探讨了实施中的问题,提出了改进路径:营造良好制度环境,处理好相关利益关系,提高代理效率,深化财务制度改革,构建监督体制机制,强化审计监督。Rural financial management is related to farmers＇ interest and the harmony and stability in rural areas.Some areas such as Guangdong have attempted to innovate the rural standardized accounting system.This paper combines the changed in the rural economy and the reform of accounting management,weighting the advantages and disadvantages of the two different patterns,self-management and agent-management of villages＇ account,introduced the rural accounting agent system and the supporting systems.On the basis of theoretical analysis,it analyzed the performance by taking Yunfu city as an example.This paper investigated the prolems that may happen through the whole process from the aspects such as legality,proper negative impact,new problems that prone to induce,quality of the accountants,execution and so on,then proposed an improved path： to build a sound institutional environment,handle the relevant interest relationship,improve agency efficiency,deepen the reform of the financial system,create the institutional mechanisms for monitoring and strengthen auditing and supervision.

关 键 词：农村会计 委托代理 管理模式 绩效 

分 类 号：F302.6[经济管理—产业经济]