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乡镇财政所是村级集体财务的代理和管理部门,在村集体财务所有权、使用权和决策权三权不变的前提下,坚持村级所有、乡级服务、民主管理的原则,按照委托代理协议行使农村集体财务主管部门的服务、管理和监督职能,代理其辖区内各行政村的会计核算、村级集体资金和会计档案管理,并为村级集体提供会计信息服务。
The township finance office is the agency and management department of village-level collective finance. Under the premise of the same ownership of village collective finance, the right to use and the right to make decisions, the principle of village-level ownership, township service and democratic management should be adhered to. In accordance with the principle of entrusted agency The agreement exercises the functions of service, management and supervision of the rural collective finance department, acts as the agent of accounting and village-level collective funds and accounting records management in all administrative villages within its jurisdiction, and provides accounting information services to the village collective.