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新农村经济的不断发展、政府的“三农”投入、村集体资产规模的日益扩大以及制度自身的变迁规律揭示了这样一个农村现实:在制度运行环境变迁与制度演进规律的作用下,我国的村级会计代理制的制度效应日趋递减,正处于一个调整、变革、升级的转型时期。本文通过对代理制重要发源地、具有典型意义的浙江金华进行了调查与分析,揭示了村级会计代理制运行中存在的问题,在此基础上提出了革新方案与政策建议。
With the continuous development of the new rural economy, the government’s investment in agriculture, rural areas and farmers, the ever-expanding scale of village collective assets and the changes in the rules of the system itself, the rural reality reveals that under the function of the changes in the institutional operating environment and the system evolution, The institutional effect of the village-level accounting agency in our country is decreasing day by day, and is in a period of restructuring, transformation and upgrading. This paper investigates and analyzes Zhejiang Jinhua, an important place of proxy, and reveals the problems existing in the operation of village-level accounting agency. Based on this, it puts forward the innovation plan and policy suggestions.