Research On The Implementation Of Accounting Principal-agent Model In Village-level Organizations

China is a large agricultural country,the huge number of agricultural population,rural economy in the national economy accounted for a very important position.However,due to the relatively backward level of rural financial management,resulting in chaos in rural financial management,grassroots corruption at an endless stream,seriously damage the interests of farmers,is not conducive to the sound and rapid development of rural economy.In order to safeguard the rights and interests of the peasant masses and promote the development of the rural economy,the CPC Central Committee and the State Council attach great importance to the work of rural financial management,and put forward laws and regulations such as "Accounting Law" and "Village Collective Economic Organization Accounting System",Assets,resources(referred to as "three")management.Most of our rural rural collective"three" management are used village-level accounting principal-agent model.This agency model is to establish the ownership of funds,the right to use,approval and the right to "four rights" on the basis of the same,the village-level financial agency activities.The rural collective "three" management agency services in the clear"three" rights and distribution has achieved good results.The Management of Rural Collective "Three-Funded" by Village-level Principal-agent Model in Sichuan Province.This paper studies the steps of implementing the village-level accounting principal-agent model in A town,and analyzes the existing problems in the aspects of institution setting,fund management,asset management,resource management,supervision and management,and puts forward the reform organization,Optimize the staff structure,the establishment of the final accounts system,improve the use of funds approval procedures and other countermeasures.