【Key words】 Management model of rural financial accounting； Rural accounting appointment system； Rural accountant agent system； Rural accounting commissioned agency；
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With the comparative analysis of existing models, "rural accounting commissioned agency" is regarded as the most effective model to administer the rural financial disorder in China.
通过对现行各种模式的比较分析，笔者认为“村级会计委托代理制”是目前治理我国农村财务混乱状况的有效模式。
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