农村会计委托代理效果的分析——以湖南省为例.pdf

关键词：村账村管；会计委托代理；实施效果；对比分析 n Abstract The rural grassroots organizations can’t operate smoothly without complete and standard financial accounting work，a set of scientific and perfect rural accounting system is an important condition to get the policy that construction a new countryside implement strongly,to ensure all the work in rural operate orderly and smoothly；to promote farmers get rid of poveny．HoweverFor the mode of independent management can’t adapt to current rural economic development and requirements，the Treasury pushed the rural accounting agency system timely,which can gather parts into a whole effectively,deal with each village’S accounting work together by set up an accounting center．The implementation and promotion of this new system obtained good effect in practice．It played a positive role in many aspects such as improve the standard of keeping accounts，accreditation，the quality of accounting information and incorruptness construction，but it still exists many defects．The research on rural accounting agency system are abundant in recent years，which mainly focused on implementation significance，method of work，implementation effects and existing problems of the system，but the research on the quantitative analysis of implementation effects are still less． This article selected parts of administrative villages of Hunan province as samples，made a survey for the new system from six aspects which are basic information，standard accounting treatment，standard accreditation，the quality of accounting information，financial management and incorruptness construction，and found that this two systems are obvious different in the six aspects by using chi-square test and Wilcoxon inspection，then made a further analysis and testing by analytic hierarchy process，drawn a conclusion that the rural accounting agency system is better than independent management mode，at last put forward some suggestions such as must follow the principles of democratic voluntary and four right