【摘要】 农村会计统一代理制是完善农村会计核算和财务管理的新举措。实行会计统一代理制的有效方式是"村有乡管"、村有乡管主要包括三种形式,即:村资乡管、村账乡管和双代管。这三种形式是循序渐进发展而来的,其中双代管是最具成效的一种形式。更多还原

【Abstract】 Rural unified acting system of accounting is a new way of improving rural accountcheck and financial management. The effective way of performing unified acting system of accounting is"Rural finance is Acted by Town"(RFAT).RFAT includes three styles,that are:rural capital is acted by town,rural account is acted by town and both capital and account are acted by town.These three styles are developed gradually. Both capital and account are acted by town is the most effective style.更多还原