Research On Rural Accounting Entrustment And Agency

The country has always been most concerned about the "three rural" issue.In recent years,the rural economy has undergone great changes,farmers’ lives have also been greatly improved.With the introduction of a series of agricultural policies,the rural economy has grown,but the accounts are unclear,supervision of the situation of fatigue and chaos,agriculture-related financial crime intensified,frequent petitioners,complaining.In this context,by the practice of the government to promote and derive the "accounting commission agent system.came into being,in 2002 spread out in the country.Its implementation to a certain extent makes the village level accounts more standardized,reducing corruption,village affairs more open,to maintain the stability of the rural areas.It mainly defines the legal position of the "rural collective economic organization",guarantees the villagers’ democratic rights in the organization,and separates the independent organization from the government.This is undoubtedly perfect for China’s rural accounting management system has an important reference.On the basis of deep research on the previous research results,this paper makes a thorough investigation on the measures and the results of the management of the rural enterprises and the management of theee capital" in the C town of the Tai’an city Combined with information asymmetry theory,principal-agent theory,institutional change theory and other theories,the existence of the regulation is not in place,"financial village",financial management is generally weak,financial disclosure is not in place and a single form and the quality of financial personnel need to be further improved And so on.Through the demonstration,it is realized that the implementation of the accounting principal-agent system touches the government’s reform of the management system of accounting.Therefore,the accounting principal-agent system is based on the institutional change.In the current stage of economic development,Resource allocation.But also should see the "accounting commission agent system" is also facing information asymmetry and principal-related issues,proposed to use incentive and restraint mechanisms in the villagers,the village committee,the principal agent and other agents and agents to adjust between.It is suggested that with the continuous development of the rural economy,it is necessary to choose the various forms of accounting management mode and promote the reform of the rural accounting management system with the times and advancing with the times.In order to strengthen the financial management,the management accounting tools are introduced into the rural accounting,scientific planning and decision-making,the whole process control and the reasonable and effective performance evaluation are carried out to speed up the training of the first one.This paper builds on an advanced management concept,based on the advanced management concept,using the current advanced information technology and scientific management tools to build a set of information disclosure,planning,decision making,process control,performance evaluation,supervision,audit in one of the open,the three-dimensional dynamic rural accounting information monitoring platform for the solution,with its perfect to Rural accounting commission agent.