摘要
针对当前农村财务管理中存在的系列问题,运用委托代理理论、内部控制理论、集权与分权理论、会计寻租与会计管制理论,提出了村账托管、民主理财、民主管理、民主决策、民主监督、强化配套改革等有效措施。
According to a series of problems appeared in the rural finance management,this thesis applied trusting-agent theory,internal control theory,centralization and decentralization theory,accounting rent-seeking and control theory,and put forward a series of affective measures to improve the present situation of financial management in the countryside,which including township finance trusting to govern,democratic financial management,democratic management,democratic decision-making,democratic supervision,perfecting supporting measures,and so on.
出处
《湖南农业科学》
2010年第11期162-165,共4页
Hunan Agricultural Sciences
关键词
农村
财务管理
问题
村账托管
民主理财
配套措施
countryside
financial management
problem
township finance trusting to govern
democratic finance management
supporting measures
