论村级会计委托代理环境下的民主理财工作

Dicussion on democratic finance management under the condition of agent engagement of village accountant

村级会计委托代理使代理会计失去实地监督的优势,对民主理财工作提出更高要求。该文针对这一问题,总结村集体理财的现状,并对其存在的问题提出相应的措施。

Village accountant will lost the superiority of on-the-spot supervision under the condition of agent engagement of village accountant, so the democratic finance management became more important. Aiming at this problem, this paper summarized the current situation of ：finance management by village collective , and put forward corresponding countermeasures.