浅议农村会计代理的创新制度

村级会计代理制是在保证村集体经济所有权、使用权、审批权、监督权不变前提下,经村民会议授权,由村集体委托乡镇会计代理中心,进行会计代理的一种创新机制。充分发挥集体经济综合效益,增加村民自治能力。

On the Accounting Agency's Innovation System in Rural Areas

village accounting agency to ensure that the village collective economy in the ownership,use rights,to approve the right to supervise the same premise,the conference authorized by the villagers,commissioned by the village collective township accounting agent center,to an innovative mechanism accounting agent.Overall ef ciency of the collective economy and give full play to increase the capacity of village self-government.