村级会计委托代理制下农村审计的新变化

发布时间：2018-03-18 23:20

本文选题：农村审计　切入点：委托代理制　出处：《中国农业会计》2009年09期 　论文类型：期刊论文

【摘要】：正村级会计委托代理制是当前我国许多地方普遍推行的一种农村财务管理模式,是在实践中对农村财务"双代管"制的改进与完善,它更强调农村基层民主理财及村委会在农村财务管理中的主体地位。村级会计委托代理制是规范农村财务与会计
[Abstract]:The principal-agent system of village accounting is a kind of rural financial management mode which is widely implemented in many places in our country at present. It is the improvement and perfection of the "double escrow" system of rural finance in practice. It emphasizes the main position of rural grassroots democratic financial management and village committee in rural financial management. The system of entrustment and agent of village accounting is to standardize rural finance and accounting.
【作者单位】：青岛农业大学管理学院;
【分类号】：F239.6

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