期刊论文

Countermeasures and Present Situation of the Implementation of Rural Accounting Entrusted Agency Based on Questionnaires

中文

广西财经学院学报

1673-5609

2016

29

6

100-106

10.3969/j.issn.1673-5609.2016.06.011

湖南省高校创新平台开放基金项目“湖南省农村会计与管理体制创新研究”（14K116）.

本校为第一机构

新农村建设需要一套科学完善的农村会计管理模式.本文以问卷方式调查了200个乡会计委托代理实施的现状,并运用统计学方法进行影响因素和实施效果分析.分析结果表明,影响村级会计委托代理的因素有多个方面,实施效果并不尽如人意.为了进一步落实、推广和完善该模式,提出以下具体措施:着力提高广大群众的认知度,使政策和制度深入人心;加强从业人员队伍建设,提高其基本素质和业务处理能力;完善会计管理规范,强化内部控制;引入会计师事务所开展会计委托代理服务工作,提高工作效率和质量;成立第三方监管机构,加大审计力度.

the new accounting A scientific and well-designed mode for the rural accounting management is quite countryside construction. This paper made a survey of the implementation status agency system in 200 villages,and then analyzed the influencing factors and the important to of the rural implementation effect by statistical methods. The result shows that there are many factors influencing the village-level accounting system and the effect is not satisfying. In order to improve this mode and its practice,the paper put forward the following counterm...