上世纪90年代中后期,江西省一些地方就开始探索实行“村账乡管”、“组账村管”制度。税费改革后,为了规范“村账乡代理”工作,江西省制定并下发了《江西省“村账乡代理”操作指南》,明确了代理范围、操作程序、监督管理等内容,文件直接印发到乡镇、村两级。这种制度的推行,在农村集体财务管理过程中确实发挥了一定 In the mid-to-late 1990s, some places in Jiangxi Province began to explore the implementation of the system of “village account management” and “account management of village accounts.” After the tax and fee reform, in order to standardize the work of “village account rural agency”, Jiangxi Province formulated and issued “Jiangxi Province Rural Village account agent” “operating guide”, clearly the scope of the agency, operating procedures, supervision and management Content, documents directly to the township, village level. The implementation of this system has indeed played a certain role in the rural collective financial management process