在广东省农村财务管理体制改革的试点中,佛山市开拓性地引入第三方代理村级财务会计管理,历经几年的探索,已初现成效。本文试通过对村级财务管理模式的探讨,重点剖析第三方代理村级财务会计管理制度的运行模式和现实意义,藉以进一步完善村级财务会计委托代理制度。 In the pilot reform of rural financial management system in Guangdong Province, Foshan pioneered the introduction of third-party agency financial management at the village level. After several years of exploration, the project has achieved initial success. This paper attempts to explore the mode of village financial management by focusing on analyzing the operation mode and practical significance of the third party agency financial accounting management system in order to further improve the village financial accounting commission agent system.