村级会计委托代理下财务管理存在的问题及对策

摘要：农村、农业、农民问题一直是决定我国全面建设小康社会进程和现代化进程的关键性问题。但是，农村的财务问题一直制约着农村经济发展。要发展农业经济、保障国民经济的基础需要的不仅仅是先进的科学技术，还得依靠先进的经济管理技术。先进的财务管理制度能让农村管理好自身日益庞大的集体资产，从源头遏制农村基层腐败行为的滋生，强化农村会计监督约束机制，防止和解决会计信息失真、财务管理混乱等问题，这使得实施新的村级财务管理制度已经成为促进党风廉政建设和社会主义市场经济顺利推进的关键。
本文从实施农村委托代理制度的背景和一般理论出发，结合已实行此制度的农村的现状，分析了农村财务管理的现状，指出当前此制度存在的人员素质低、财务管理混乱、财务监督不力、集体资产流失、财务信息失真等主要问题，并从理念意识、机制机构等方面针对问题提出了解决的方法，希望对我省村级会计委托代理制度的实施能起到有利的借鉴意义。
关键词：农村；财务管理；村级会计委托代理制；财务管理模式；问题；对策

Problems and countermeasures of the system that accountant as village entrusted agent

 
Abstract: Agriculture, countryside and farmers has been the key issues of China's affluent society building and modernization development. However, Village financial problems has restricted the development of village economy. To develop the agricultural economy and protect the basis of national economy, not only need advanced science and technology, but also advanced economic management. Advanced financial management system could help us resolve many problems: efficacious managing the increasingly collective assets, completely controlling the grassroots corruption, strengthen the inspection of village accountant, preventing the distortion and confusion of village financial information. All of those force us carry out a new financial management system.
  My report，based on the background and general theory of entrusted agent system，join with the current situation of village area，we analyzed the current status of financial management in rural，found out these major problems，low quality accountants、confused financial management、ineffective inspection、profligacy of the collective assets、distorted financial information and so on，We also make out resolution based on theory and organization system，I hope the agency of the province of village-level implementation of the system accouting can play a favorable reference.
Key words：rural；financial management；village-level accounting principal-agent system；financial management；problems；countermeasures

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