现行代理模式目前在基层农村推行的村级财务镇代理模式,是将原村会计改为报账员,替代原来的出纳岗位,而会计岗位由镇(乡)政府指定人员代理原村会计所担任的会计职责。村报账员所履行的职责是在镇代理中心审核下领取一定额度的备用金,备用金领取额度根据行政村规模大小、经济业务流量和交通便利程度等因素确定。备用金主要用 Current agency mode At present, the village-level financial town agency mode implemented in the grass-roots rural areas is to change the original village accountant into an account bookkeeper and replace the original cashier’s post, while the accounting position is assigned by the township (town) government designated accountant to the original village accounting firm. . The responsibility of the village account bookkeeper is to obtain a certain amount of reserve fund under the review of the town agency center. The amount of the reserve fund is determined according to factors such as the size of the administrative village, economic business flow and the degree of traffic convenience. The main use of the reserve fund