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建设社会主义新农村离不开卓有成效的财务会计工作。当前我国农村财务会计工作中主要存在会计行为不规范、内部控制不完善、会计综合管理水平低等问题,为了全面提升农村财务会计工作的水平,应采取完善村级会计委托代理制的实施、加强内部控制、全面引入社会审计监督机制等对策。中介机构代理村会计,是指中介组织(即会计师事务所)受村级组织的委托和授权代其建账、记账并进行财务管理。引入中介机构,代理村级财务会计
Building a new socialist countryside can not be separated from fruitful financial and accounting work. At present, there are some problems in our country’s rural financial accounting, such as irregular accounting behavior, imperfect internal control and low level of integrated accounting management. In order to improve the level of rural financial accounting work, we should improve the implementation of village-level accounting principal-agent system and strengthen Internal control, the introduction of a comprehensive social audit oversight mechanisms and other measures. Agency agency village accounting, refers to the intermediary organizations (that is, accounting firms) by the village-level organizations entrusted and authorized on behalf of their accounts, bookkeeping and financial management. Introduced intermediaries, acting for village-level financial accounting