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现阶段我国大部分农村在财务管理方面都采用了村级会计委托管理制,改进和完善了原来的双管代理制度,体现了村级会计委托管理制度在基层财务管理中的重要地位。在新农村建设的背景下,人们已经接受了村级会计委托制。在这一制度的基础上还逐渐演变出委托代理、激励机制和制度博弈等重要的理论。本文将从村级会计委托这一制度中分析农村审计的新变化。
At the present stage, most of the rural areas in our country have adopted village-level accounting entrustment management system in financial management, which improves and perfects the original two-agency system and embodies the important status of village-level accounting commission management system in grassroots financial management. In the context of new rural construction, people have accepted the village-level accounting commission system. On the basis of this system, we also gradually evolve important theories such as principal-agent, incentive mechanism and system game. This article will analyze the new changes in rural auditing from the system of village-level accounting commission.