The Countryside Collective Economy Organizes Accountant To Delegate The System The Exploration

Since the reform and open policy, our country many area's countryside collective economy development have been very quick, already became one of national economy major pillars. Along with market economy's development and the countryside urbanization level's enhancement, our country economy developed area's countryside collective economy to and increases the farmers' income, to develop the rural community welfare services, to improve the countryside appearance to play day by day the vital role. How to manage the good day by day huge collective property, how to contain the countryside basic unit corruption from the source multiplying, how to strengthen the countryside accounting control restraint mechanism, prevents and solves the accounting information to distort, the financial control chaotic and so on questions, already became the promotion conduct and ethical governance construction and the socialist market economy smooth advancement key. This article from implements the countryside collective economy to organize accountant to delegate the system the background and the general theory embarks, using the principal-agent theory, the information isostatic theory analysis countryside financial inventory accounting to manage the gambling situation in every way, organized accountant to the Dongguan countryside collective economy to delegate the system the practice to carry on the case analysis, discussed further improved this kind of accountant to delegate the pattern the countermeasure suggestion.