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村级财务问题一直是农民群众关注的焦点,近年来,很多地方实施集体“三资”委托代理服务,对维护农民群众利益、促进农村经济社会和谐发挥了重要作用。但“三资”代理服务也存在一些问题,代理服务中心会计人员只是注重村级财务收支核算,而会计监督、资产资源管理等方面工作相对不足,导致资产资源运营效率不高,保值增值目标难以实现。出现上述问题的原因,包括代理服务人员力量不足、代理双方职责
The issue of village-level finance has always been the focus of the peasants ’masses. In recent years, the “three sources” entrusted agency service has been implemented in many places and has played an important role in safeguarding the peasants’ interests and promoting the rural economic and social harmony. However, there are also some problems in proxy services. Acting service center accountants only pay attention to village-level financial revenue and expenditure accounting, while accounting supervision and asset resource management work relatively inadequate, resulting in the operation of asset resources is not efficient, hedge Value-added goals difficult to achieve. The reasons for the above problems, including the lack of strength of service agents, the responsibility of both agents