【摘要】 为了解决农村财务混乱、村集体资产严重流失等问题,全国各地积极探索改革农村财务管理模式。通过对现行各种模式的比较分析,笔者认为“村级会计委托代理制”是目前治理我国农村财务混乱状况的有效模式。详细介绍了“村级会计委托代理制”的具体内容,论述了取消农业税后农村财务的新变化以及该制度在新环境下的适用性,最后对该制度的优势与不足进行了分析和评价。更多还原

【Abstract】 In order to resolve the issue of financial chaos and serious loss of collective assets etc in rural areas,the reform of rural financial management model is actively explored throughout China.With the comparative analysis of existing models,"Rural accounting commissioned agency" is regarded as the most effective model to administer the rural financial disorder in China.This paper comprehensively introduces its contents,and then discusses the new changes in the rural finance and whether the system is applicable to the new environment after the agriculture tax was repealed.At last,it analyzes and evaluates the advantages and disadvantages of the system.更多还原