Advancing The Standardization Of Village - Level Accounting Principal - Agent

The rural financial reform in China has experienced a long journey, time can be traced back to1996, the Ministry of Finance issued a "rural cooperative economic organization financial system ’trial’","rural cooperative economic organizations accounting system ’trial’". In twentieth Century,80years later, the village collective financial management has appeared in the "village," Village town property "property village account double escrow","accountant agent system","the village finance agency system" mode. In order to explore the guidance of a standardized rural financial management effectively from the system in2010, four ministries jointly issued the "notice on Further Strengthening the village level accounting agency services work guidance". After thirty years of practice prove, accounting agency is an effective mode of regulation of rural collective financial management.The implementation of the accounting principal agent system, effectively promote the construction of new socialist countryside. However, from the perspective of development of law system, the self perfection or phase change if can not adapt to the new environment of economic and social development, the system will inevitably lead to low efficiency or inefficiency. Practice shows that, the accounting agency as a system innovation. In practice still some problems, its effectiveness is not fully achieve the desired resultsIn this paper, the basic idea of problem analysis problem, solve the problem for the study, based on the principal-agent theory, information asymmetry theory, internal control theory research, through the relevant research literature on domestic carding, drawing on previous research results, combined with actual work has been in Luliang County, the village accounting agency for cases, mainly adopts case analysis method, through the agent village accounting system the actual operation situation of Luliang County analysis, objective evaluation of the play to strengthen and improve the rural financial management role to implement agent village accounting system as well as the achievements, in-depth analysis of the exposed agent village accounting system in the implementation process the problems and the causes, to promote village level accounting agency standardized path are studied and discussed...