委托代理理论是研究如何有效设计委托人与代理人之间的契约关系,使代理成本最小的理论。本文试图将其引入村级会计监督体系中,通过分析村集体经济组织中存在的委托代理关系及其对村级会计监督的影响,提出进一步加强村级会计监督的建议。 The principal-agent theory is a theory that studies how to effectively design the contractual relationship between principal and agent so as to minimize agency costs. This article tries to introduce it into the village accounting supervision system, and puts forward some suggestions to further strengthen the supervision of village accounting by analyzing the relationship between principal-agent and the village-level accounting supervision.