试论村账乡镇代管体制的优化

为治理农村财务管理混乱的状况，西安也实行了村账乡镇代管体制。该体制在运行过程中取得了令人满意的成绩，但仍存在报账员水平不高、制度执行不到位、财务手续不完善、农村财务收支缺乏标准、监督不力等问题。对此，应采取加强业务培训、统一开户、明确开支标准、加强票据管理、明确财务公示制度、加强审计、提高监督主体独立性等措施加以解决。

A Tentative Study on the Advantage of Commitment System of Village Accounts to County

In order to manage the confusing state of accounting management in villages,the commitment system of village account to county is also adopted in Xi'an.The system has achieved the satisfactory effect in operation,but some problems are also exposed,e.g.the account renders are not so qualified,the system isn't fully carried out,the financial procedures aren't complete,and the supervision is not so powerful,etc.So in order to solve the problems,some measures are put forward correspondingly,e.g.to strengthen professional training,to unify the procedure to open an account,to define the expenses standard,to strengthen the bill management,to define the system of opening the account to the public,and to improve the independence of audit supervision,etc.