摘要
村级会计委托代理制是经过近20年探索和实践的产物,是当前我国比较有效的村级财务管理体制。本文通过描述村级财务管理体制的历史沿革以及村级会计委托代理制的发展过程和制度构架,运用法学、新制度经济学相关理论,分析村级会计委托代理制的制度结构、制度变迁以及制度绩效,从而对村级会计委托代理制度做出总体评价,并提出完善这一制度的建议。
Village class accountant principal -agent institution have passed through almost 20 years by exploring and fulfillment, is current the more valid village class finance management system in our country. History origin of the village class finance management system, development process and system frames of the village class accountant principal - agent institution were describe in this paper, by making use of law and correlative theories with the new institutional economics, the institutional structure, the institutional change and the institutional performance were analyzed to acquire a total evaluation for the village class accountant principal -agent institution, and obtain some important theories apocalypses also.
出处
《安徽农学通报》
2007年第8期27-30,共4页
Anhui Agricultural Science Bulletin
关键词
村级会计委托代理制
制度结构
制度变迁
制度绩效
village class accountant principal - agent institution
institutional structure
institutional change
institutional performance
