摘要
当前乡村存在的“村账村管”“村账乡管”“村级会计委托代理制”三种会计管理模式,与乡村振兴战略背景下集体经济发展不相适应。文章通过委托代理和会计目标理论比较分析三种模式与乡村振兴之间存在的问题,以期为村集体经济组织会计提供真实可靠的信息,也为反映村委会干部受托责任的履行情况提供理论依据。基于此,就乡村会计制度、人才落实及工作网络化等方面提出改进建议,为完善村级内部控制会计核算提供有益参考。
The current three accounting modes of “village accounting under self-management”, “village accounting under township administration” and “village-level accounting principal-agent system” exist in rural areas, which are not suitable for the development of collective economy under the background of rural vitalization strategy. This paper compares and analyzes the problems between the three models and rural vitalization through principal-agent and accounting target theory, and provides a theoretical basis for the village collective economic organization accounting to provide true and reliable information and to reflect the performance of the village committee leaders’ entrusted responsibilities. Based on this, this paper puts forward improvement suggestions on the rural accounting system, talent implementation and work networking, which provides a useful reference for improving village-level internal control accounting.
作者
胡向坤
HU Xiangkun(School of Business Management,Fujian Polytechnic of Information Technology,Fuzhou Fujian 350003,China)
出处
《重庆文理学院学报（社会科学版）》
2022年第6期12-22,共11页
Journal of Chongqing University of Arts and Sciences（Social Sciences Edition)
基金
全国高等院校计算机基础教育教学研究课题“《实务专题与创新创业》专创融合教材开发与研究”(2021-AFCEC-016)。
关键词
乡村振兴
乡村会计
委托代理
会计目标
rural vitalization
village accounting
entrusted agent
accounting objective
