农村会计代理制是近年来各地在加强村级集体组织财务管理方面进行的有益探索。其主要做法是在“三个民主”(民主管理,民主决策、民主监督)和“四权”(资产所有权、经营权、处理权、财务审批权)不变的情况下, Rural accounting agency system is a useful exploration of strengthening the financial management of village collective organizations in various places in recent years. The main approach is that under the condition of “three democracies” (democratic management, democratic decision-making, democratic supervision) and the “four powers” (assets ownership, management rights, handling rights and financial examination and approval authority)