农村会计委托代理制改革构想——以宁夏回族自治区为例

Thinking on Principal-Agent Mechanism in Rural Accounting:Taking Ningxia Hui Autonomous Region as the Example

农村财务问题是影响农村社会稳定的重要因素,农村会计工作能否满足农业发展的需要,健全农村财务制度,推进村级财务管理与监督经常化、规范化、制度化,对促进农业增产、农民增收,为农村发展提供有力保障和服务,具有重要意义。新形势下,宁夏回族自治区积极推进农村会计委托代理制,加强"三资"管理,建立形成了一套相对完整的体系,积累了一些成功的经验,但与兄弟省区市相比,宁夏"三资"管理和农村会计工作仍然存在差距,如认识不够造成业务处理不规范,队伍建设力度跟不上,监督机制落实不到位等。为进一步改善农村会计委托代理制,应加强教育和学习,提高村民民主法制意识;调整村级组织机构,建立责任追究机制;稳定农村会计队伍,创造培训机会;构建全方位、多元化监督体系;完善相关法律法规;发挥高等教育潜在优势,服务并支持构建农村财务管理体系机制创新。

Rural accounting is one of the important factors having influence on rural social stability; if rural accounting can satisfy the requirement of rural development, the improvement of rural financial system and making the village-level financial management to be more regular, standardized and institutionalized is of great significance for us to increase production of agricultural industry, increase farmer＇s income and provide guarantee and service for rural development. In the new situation, though Ningxia has made great achievements in promoting principal-agent mechanism in rural accounting, there are still some gaps between Ningxia and other neighbor provinces. To further improve the principle-agent mechanism in rural accounting, we should, first, strengthen education and learning and improve the villagers＇ democratic and legal consciousness; second, we should adjust the village-level organization and establish the mechanism of responsibility assigning; third, we should provide rural accounting professionals with more training opportunities; fourth, we should establish a multi-dimension and diversified supervision system; fifth, we should improve the related law and regulation system; and sixth, we should give full play to higher education and provide innovation in rural financial management system with more service and support.