其三，农村会计制度不健全或是流于形式。
Third, the rural accounting system is not sound or a mere formality.
最后，提出了农村会计核算模式选择的基本思路。
Finally, the author gets a basic idea of the rural accounting mode choice.
农村会计统一代理制是完善农村会计核算和财务管理的新举措。
Rural unified acting system of accounting is a new way of improving rural accountcheck and financial management.
影响农村会计核算规范的因素是多方面的，本文从农村会计核算模式选择的角度进行了研究。
Factors which affect the rural accounting are various, This article has conducted the research from the mode of rural accounting and its choice.
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。
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.
本文结合梧州辖区农村信用社会计委派制度的实践，对这个问题作了肯定的回答。
This paper gives an affirmative answer after having an insight into the actual practice of such a system in the rural credit cooperatives in Wuzhou.
财务公开流于形式，监督无力。 而对于黑龙江省农村专业合作经济组织会计核算问题系统化的分析研究目前还是个空白。
So, it is urgent to the analysis and research with systematized professional cooperative accounting problem of rural special cooperate-economic organization in Heilongjiang Province.
委派客体即农村，农村干部和群众的配合支持是保证会计委派制顺利实施的重要环节。
Assignment objects, namely rural areas, and the coordination and support coming from cadres and the masses are of great importance to ensure the successful execution of accounting assignment system.
作为一项制度，会计集中核算制要解决的是农村财务混乱问题。
We do not carry the centralized accounting system into execution in all villages.
作为一项制度，会计集中核算制要解决的是农村财务混乱问题。
We do not carry the centralized accounting system into execution in all villages.
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