对农村集体财务实行委托代理、集中核算,是近年来财政制度综合改革向农村推进的一项重大成果,也是农村集体财务管理体制的一次深刻变革。在各级各部门的强力推进下,这一改革举措已在各地得到普遍推广,对推进农村基层党风廉政建设、加强“源头治腐”起到了显著作用。 Entrusting and collective accounting of rural collective finance is a major achievement of the comprehensive reform of the financial system in rural areas in recent years and is also a profound change in the rural collective financial management system. With the vigorous promotion of various departments and departments at various levels, this reform measure has been universally popularized throughout the country and has played a significant role in promoting the improvement of party conduct and building a clean government at the grass-roots level in rural areas and in strengthening “source control of corruption.”