| The 18 th CPC National Congress, to improve the government to provide public services, in the public service field more use of social forces, to increase government purchasing services, the party’s eighteen Third Plenary Session clearly proposed to promote government procurement services, all services, in principle, to introduce the competition mechanism. Executive meeting of the State Council, research and promote the government to buy public services from social forcest in July 31, 2013. The purchase of services has carried out research and practice, and has achieved good results. In the process of government purchase of public services, government procurement of accounting services as an important means to adjust the government and society,government and market relations, in the context of deepening fiscal building, changing government functions is becoming more and more concerned.In village level financial management, Zhejiang province from 2000 began to implement the accounting principal agent system, after more than ten years of continuous improvement and development, village accounting principal agent system in theory and practice, since the implementation of the standard, the village level financial management, improve the level of village level financial supervision, and promote rural social stability and development. Accounting information asymmetry, village self financing difficulties, the main body of the supervision is not clear, the administrative intervention is obvious; the accounting team is weak, the professional level is to be improved.The research is based on the government to vigorously promote the purchase of public service background, through the questionnaire survey and interviews carried out in Zhuji and Lin’an of Zhejiang Province, to Zhuji and Lin’an Bureau of finance, farming classics station, township government funded management center, agency personnel issue 119 questionnaires, also of Lin’an and Zhuji farming classics station were interviews, the collation of the survey data, analysis the current village accounting entrust agent system present situation, discusses the rural financial management to takethe government to buy public service mode. Through the current village accountant principal-agent system analysis based, of village The main conclusions of the research are:(1) the purchase of financial information and the continuous development and maturity of the financial management of rural financial information, the purchase of financial management and the mode of rural governance, and the nature of the financial management system and the management of rural financial management.(2) As public relations and to construct rural financial information service to buy eight modes, and the selection of the two modes, that at this stage can be taken to the county(city) government as buy side, the current accounting commissioned agency provider, the county(city)government Ministry of finance, audit bureau, farming classics station as supervision mode, after the township(town) government, as the buyer, accounting firms and other intermediary agencies as provider, accounting firms and other third party agencies as supervision mode;(3) analysis of rural financial information services for the public to buy running mechanism, the operation process is to do a good job to buy before the preparation work, buy Management in the process, after the purchase of management and service projects in the established service items for inspection and assessment of public services in rural financial information:(1) the first phase, the province’s choice of individual counties(cities) pilot, in the pilot process, the specific implementation of the overall management system and measures to further strengthen the budget management system, the second stage, the government purchase public service system and run continuously improve, strengthen the selection of suppliers, expand the scope of choice,To make full use of market competition mechanism, to select high-quality accounting service organizations, to strengthen the effective supervision and performance evaluation,so that the rural financial information quality is guaranteed, and further promote the purchase of rural financial information public service. |
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