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农村税费改革后,财政支农的大幅增加和强农惠农政策的陆续出台,村集体经济组织财务会计工作发生了较大的变化,对农村财务工作的要求越来越高。为加强村集体经济组织财务会计工作,各地都进行了一些有益的探索,像“委托代理”、“村账站审”、“民主理财”等,时下比较通行的做法是实行村集体经济组织财务会计委托代理的模式,该模式的推行在统一票据、财务核算、保全会计档案等方面发挥了积极作用,提高了村集体经济组织财务会计的透明度、资金的使用效益,可从源头上预防腐败行为的滋生,防止集体资产的流失,有效化解村级债务,是当前比较切合实际的一种管理模式。
After the reform of taxes and fees in rural areas, the substantial increase of financial support for agriculture and the promulgation of the policy of benefiting agriculture and benefiting farmers have greatly changed the financial and accounting work of the collective economic organizations in the rural areas, and the requirements for rural financial work have become higher and higher. In order to strengthen the financial and accounting work of the village collective economic organizations, some useful explorations have been carried out all over the country, such as “entrusted agency”, “village account trial” and “democratic financial management” The implementation of the model of the financial and accounting principal-agent in the village collective economic organizations has played an active role in unification of bills, financial accounting and preservation of accounting records, etc., and has improved the transparency of the financial accounting of the village collective economic organizations and the efficiency of the use of funds. From the source to prevent the breeding of corrupt practices, to prevent the loss of collective assets, effectively resolve the village-level debt, is more realistic now a management model.