1.规范实行会计委托代理制度笔者建议,村级所有经济事项一律由农经站村级会计代理中心记账员通过建立总账记载核算,村会计负责账务结报以及日记账、明细账的记载和核算,实行村账乡管。村级每月发生的经济事项,应在次月5日前,由村长(书记)批核后,经村民主理财小组理财,送农经站审核,由农经站记账员会同村会计按月进行账务处理,按月编制报表。 1. Standardize the accounting commission agent system I suggest that all village-level economic matters by the village by the village accounting agent accountants through the establishment of the general ledger records accounting, village accounting is responsible for accounting statements and diaries, ledger records and Accounting, the village account Township management. Economic matters occurring at the village level should be approved by the village chief (secretary) before the 5th of the following month. After the villagers’ financial management team finances their money, Month for account processing, monthly statements.