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目前普遍实行的村级会计委托代理制对解决农村财务收支混乱、完善农村财务监督,提高农村财务管理水平起到了重要作用。但在具体实施过程中仍有很多问题亟待解决。因此有必要对村级会计委托代理制现状进行分析,找出其在运行过程中存在的问题,寻求解决问题的策略,进一步提高村级财务管理水平。
At present, the village-level accounting principal-agent system that is widely practiced plays an important role in solving the chaos in rural financial revenue and expenditure, improving rural financial supervision and improving rural financial management. However, there are still many problems to be solved in the process of implementation. Therefore, it is necessary to analyze the status quo of village-level accounting entrusted agency system to find out the problems existing in the process of operation, to find a solution to the problem and to further improve the level of financial management at the village level.