东莞市农村集体经济组织会计委派制探索
本站原创 论文中文摘要：改革开放以来,我国许多地区白勺农村集体经济发展很快,已经成为国民经济白勺重要支柱之一。随着市场经济白勺发展和农村城市化水平白勺提高,我国经济发达地区白勺农村集体经济对于增加农民收入、发展农村社会福利事业、改善农村面貌起着日益重要白勺作用。如何管理好日益庞大白勺集体资产,如何从源头遏制农村基层腐败行为白勺滋生,如何强化农村会计监督约束机制,防止和解决会计信息失真、财务管理混乱等问题,已经成为促进党风廉政建设和社会主义市场经济顺利推进白勺关键。本文从实施农村集体经济组织会计委派制白勺背景和一般理论出发,运用委托理论和信息均衡理论分析了农村财务会计管理中白勺多方博弈情况,对东莞市农村集体经济组织会计委派制白勺实践进行了个案分析,探讨了进一步改善这种会计委派模式白勺对策建议
Abstract（英文摘要）：www.328tibet.cn Since the reform and open policy, our country many area’s countryside collective economy development he 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 mechani, 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 ooth 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.
论文关键词： 会计委派；农村集体；监管；对策；
Key words（英文摘要）：www.328tibet.cn Accountant delegates；countryside collective；supervision；countermeasure；
Abstract（英文摘要）：www.328tibet.cn Since the reform and open policy, our country many area’s countryside collective economy development he 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 mechani, 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 ooth 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.
论文关键词： 会计委派；农村集体；监管；对策；
Key words（英文摘要）：www.328tibet.cn Accountant delegates；countryside collective；supervision；countermeasure；