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实行村级会计委托乡镇代理,是新形势下农村财务管理改革的重要举措,是规范村级财务管理的有效途径。乐清市在各乡镇建立代理中心,推行村级会计委托代理制近一年的实践证明,该制度有效地解决了长期以来村财务管理不规范、村集体资产流失、不合理开支难以控制等问题。现将乐清市推行村级会计委托乡镇代理,加强财务管理工作的情况作一介绍。1.全面清理,核实家底在村财务账册等资料移交“中心”之前,必须进行全面的财产清理。根据帐簿记录,对村集体经济组织的财产物资进行实物盘点,对银行存款和债权债务进行核对,并填写统一规范的财
Entrusting township and village agency by village-level accounting is an important measure for rural financial management reform in the new situation and an effective way to standardize village-level financial management. The practice of setting up an agent center in various towns and villages and implementing the village-level accounting principal-agent system in the past year proved that Yueqing City has effectively solved the problems of unscrupulous financial management, loss of collective-owned assets and unmanageable expenses in the village. Yueqing city now is the implementation of village-level accounting commissioned township agency, to strengthen the financial management work to make an introduction. 1. To fully clean up and verify that the family members have to conduct a comprehensive property clean-up before handing over information such as village financial books to the “center.” According to the books and records, the village collective economic organizations of the physical inventory of physical inventory, check the bank deposits and credits and debts, and fill in a unified and standardized financial