财经论丛
財經論叢
재경론총
COLLECTED ESSAYS ON FINANCE AND ECONOMICS
2014年
1期
56-63
,共8页
村级会计%委托代理制%社会中介%演化博弈论
村級會計%委託代理製%社會中介%縯化博弈論
촌급회계%위탁대리제%사회중개%연화박혁론
village-level accounting%principal-agent system%social intermediary%evolutionary game theory
我国村级会计委托代理制存在两种现实模式：一是以浙江省为代表并在全国范围内普遍推广的“村账镇代理”模式，另有广东佛山市推行的由会计师事务所代理村会计核算的“村账所代理”模式。本文运用演化博弈论原理，对社会中介参与村级会计委托代理的可行性、优势及其运行模式作出分析，提出“村账所代理”即由社会中介（如会计师事务所）代理村级会计更符合我国农村财务管理的现实和发展趋势。
我國村級會計委託代理製存在兩種現實模式：一是以浙江省為代錶併在全國範圍內普遍推廣的“村賬鎮代理”模式，另有廣東彿山市推行的由會計師事務所代理村會計覈算的“村賬所代理”模式。本文運用縯化博弈論原理，對社會中介參與村級會計委託代理的可行性、優勢及其運行模式作齣分析，提齣“村賬所代理”即由社會中介（如會計師事務所）代理村級會計更符閤我國農村財務管理的現實和髮展趨勢。
아국촌급회계위탁대리제존재량충현실모식：일시이절강성위대표병재전국범위내보편추엄적“촌장진대리”모식，령유엄동불산시추행적유회계사사무소대리촌회계핵산적“촌장소대리”모식。본문운용연화박혁론원리，대사회중개삼여촌급회계위탁대리적가행성、우세급기운행모식작출분석，제출“촌장소대리”즉유사회중개（여회계사사무소）대리촌급회계경부합아국농촌재무관리적현실화발전추세。
In China, the village accounting principal-agent system has two modes: one is the “village accounting by township agent” mode that is a representative practice in Zhejiang Province and is promoted widely in the whole country ;the other is the“village accounting by firm agent” mode that is adopted by Foshan City , Guangdong Province , in which village ac-counting services are provided by accounting firms . <br> This article , using principles of evolutionary game theory , analyzes the feasibility and advantages of the participation of social intermediaries in the village-level accounting principal-agent operation , and proposes that the “village accounting by firm agent” mode with social intermediaries ( such as accounting firms ) is more in line with the reality and trend of financial management in rural China .
