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“三农”问题一直是党和国家非常重视的问题,社会主义新农村建设就体现出了党和国家对发展农村的重视。村级的财务管理直接关系到农村经济的利用效率,关系到人民生活水平的提高,因此,完善的村级财务管理制度应该是加强新农村建设的基础。为了加强农村财务管理工作,国家制定了村级会计委托代理制度,制度的实施无论是对农村资产管理有效性的提高,还是对村级干部廉洁自律精神的增强都有着积极地意义,但是村级委托代理制度在实施过程中还存在很多问题,本文总结了这些问题,并提出了相应的解决措施。
The issue of “agriculture, rural areas and farmers” has always been the issue that the party and the state attach great importance to. The construction of a new socialist countryside embodies the importance that the party and the state attach to the development of rural areas. The financial management at the village level is directly related to the utilization efficiency of the rural economy and the improvement of people’s living standards. Therefore, a sound financial management system at the village level should be the basis for strengthening the new rural construction. In order to strengthen rural financial management, the state has formulated a system of village-level accounting entrustment and agency. The implementation of the system is of positive significance not only for improving the effectiveness of rural asset management but also for enhancing the honesty and self-discipline of village-level cadres. However, There are still many problems in the implementation of principal-agent system. This article summarizes these problems and puts forward corresponding solutions.