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村级会计委托代理服务是农村基层实践工作的创新,是管理农村财务、强化会计监督的有效模式,较好地解决了当前村级财务管理工作存在的问题,对规范村级财务会计行为,提高集体资金使用效率,确保财务公开、民主理财落到实处,促进农村党风廉政建设起到了积极作用。但是由于种种原因,各地实行村级财务会计委托代理服务工作参差不齐,有的实际操作不规范,阻碍了村级财务会计委托代理制的正常运行。文章对此进行了探讨。
Village-level accounting entrusted agency service is the innovation of rural grassroots practice, which is an effective mode to manage rural finance and strengthen accounting supervision. It solves the existing problems in current village-level financial management and regulates the behavior of village financial accounting The efficiency of using collective funds, ensuring the openness of the public finance and implementing democratic financial management have played a positive role in promoting the improvement of party conduct and building a clean and honest government in rural areas. However, due to various reasons, the implementation of village-level financial accounting commissioned agency services uneven, and some non-standard practice, hinder the village-level financial accounting commissioned agency system’s normal operation. The article discusses this.