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伴随着改革开放的步伐,农村集体资产越来越多,规模也越来越大,集体经济也在转型中发生了深刻变化。但是,在市场经济环境的日益变化之下,农村经济转型中所暴露出来的矛盾也与日俱增。比如,有一些村财务管理混乱,财务工作职责不清,还有些地方因农村财务问题造成的群众上访现象发生频繁,不仅对农村财务工作的正常秩序有所影响,还为农村的社会不稳定埋下了隐患。在这一背景下,由乡镇(街道办事处)代理农村财务会计工作,已成为当前广泛运用的一种解决农村财务问题的有效手段。基于此,笔者对此展开研究,希望有助于我国农村财务会计管理工作的开展。
Accompanied by the pace of reform and opening up, more and more collective assets in rural areas have become larger and larger, and the collective economy has undergone profound changes in its transformation. However, under the changing market economy environment, the contradictions exposed in the rural economic restructuring are also increasing day by day. For example, there are some villages that have chaotic financial management and unclear financial responsibilities. In some places, the frequent petitions of the masses due to rural financial problems have not only affected the normal order of rural financial work, but also have contributed to the unstable social stability in rural areas. Under the hidden danger. Against this background, the representation of township (subdistrict offices) in rural financial accounting has become an effective measure to solve the rural financial problems, which is widely used at present. Based on this, I carry out research on this, hoping to help our country’s rural financial accounting management.