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“村会计委托代理制”是指村集体经济组织将财务会计业务工作书面委托给乡镇农经站,在保证村级资金所有权、使用权不变的前提下,由乡镇农经站设立的村会计委托代理办公室(简称代理办)按照一定的原则、方法和程序进行村级会计核算的一种管理方式。“村会计委托代理制”的指导思想是:以规范农村财务管理,促进财务公开,切实减轻农民负担为出发点,积极探索农村税费改革中财务管理的规范运作方式。鞍山市千山区从2004年1月1日正式实行“村会计委托代理制”。出台了《千山区村会计委托代理制实施
“Village accounting commission agent system” refers to the village collective economic organizations will work in writing financial and accounting business commissioned to the township station, in ensuring the ownership of village funds, the use of the same premise, the village by the township station set by the village accounting Entrusted agency office (referred to as the agency) in accordance with certain principles, methods and procedures for village-level accounting a management approach. The guiding ideology of “village accounting principal-agent system” is: to standardize the rural financial management, promote financial disclosure and effectively reduce the burden on peasants as a starting point, and actively explore the normative mode of operation of financial management in rural tax-fee reform. Anshan City Qianshan District from January 1, 2004 formally implemented the “village accounting commission agent system.” Issued a "Qianshan District accounting commission agent system implementation