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村级财务历来是农村工作的重点和难点问题,直接关系到农村集体经济的发展、农村社会的稳定和党群、干群之间的关系。怎样才能从根本上改善村级财务管理中混乱的状况,充分发挥村级财务管理在农业和农村现代化建设中的作用?笔者根据多年的实践认为,实行村级财务委托代理制度,并建立各项管理制度和监督机制,使其逐步走上规范化、制度化轨道的一种有效形式。本文从实行委托代理工作的必要性、基本原则、主要内容、需要建立的各项制度等方面阐述了实行委托代理工作的具体做法。
Village-level finance has always been the focus and difficulty of rural work, which is directly related to the development of rural collective economy, the stability of rural society, and the relationship between the party and the masses and the cadres and the masses. How to fundamentally improve the chaos in the village-level financial management and give full play to the role of village-level financial management in the agricultural and rural modernization? According to many years of practice, the author believes that the implementation of the village-level financial commissioned by the agency system and the establishment of Management system and supervision mechanism so that it gradually stepped into a standardized and institutionalized an effective form of track. This article elaborates the concrete practice of carrying out principal-agent work from the aspects of necessity, basic principle, main content and various systems to be established.