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(一)遵循“五权不变”村级财务代理制从法律上讲,是一种委托行为,就是会计服务机构受村民委员会的委托,代村集体记账、做账及进行财务管理。因此,推行村级财务代理制,要在“五权不变”的前提下进行,即村民组织的财务管理权、资金所有权、使用权、收益分配权、财产处置权不变,委托双方要签订代理合同,明确双方的权利义务和法律责任,以确保村级集体资产不被平调、挪用和侵占。
(1) Following the principle of “Five Powerful Incentives” Village-level financial agency law is a legally mandated act in which the accounting service agencies are entrusted by the villagers’ committees to collectively charge the village accounts and make financial management . Therefore, the implementation of the village-level financial agency system must be carried out under the premise of “Five Guarantees ”, that is, the villagers’ organizations have the right of financial management, capital ownership, right of use, distribution of proceeds and the right of disposition of property, and both parties To sign an agency contract, clear the rights and obligations of both parties and legal responsibilities to ensure that village collective assets are not flattened, embezzlement and misappropriation.