农村财务管理一直以来都是广大农民关注的热点问题,也是农村社会管理的关键环节,直接关系到农民的切身利益,关系到农村改革、发展和稳定的大局。新农村建设对村级财务管理提出了新要求。21世纪初各地根据当地的实际情况对农村财务管理模式进行了积极探索和实践,取得了一定的成效。浙江省在全国率先推行的村级会计委托代理制,经过多年的实践应用,显示出其时代的先进性和优越性,是规范村级财务管理行之有效的管理制度。在当前的新形 Rural financial management has always been a hot topic of concern to the majority of peasants. It is also a key link in rural social management. It directly relates to peasants’ immediate interests and affects the overall situation of rural reform, development and stability. New rural construction puts forward new requirements on village financial management. At the beginning of the 21st century, the rural financial management models were actively explored and practiced based on the local conditions and achieved some success. Zhejiang Province took the lead in implementing the village-level accounting entrusted agency system, after years of practical application, shows its advanced nature and superiority, is to regulate the village-level financial management effective management system. In the current new shape