近年来,随着农村集体经济的发展壮大和国家对农村投资项目的大幅增加,农村集体经济组织控制和支配的资金大幅增加,经营方式多种多样,财务行为日趋复杂,不少地方出现了“糊涂账”。甘肃省近日出台《农村集体财务管理办法》,规定农村集体经济组织财务管理全面实行委托代理制,执行收支两条线。现金收入应当及时缴存银行账户,不得坐收坐支、白条抵库、公款私存和私设小金库。明确农村集体财务委托代理 In recent years, with the development and expansion of the rural collective economy and the substantial increase of the state investment in rural areas, the funds controlled and dominated by the rural collective economic organizations have increased substantially, the ways of operation have been diversified, the financial acts have become increasingly complicated, and many places have emerged “Confused account ”. Recently, Gansu Province promulgated the Measures for the Administration of Collective Financial Management in Rural Areas, stipulating that the financial management of rural collective economic organizations fully implement the principal-agent system and implement the two lines of revenues and expenditures. Cash income shall be promptly deposited in bank accounts, shall not sit on sit back and forth, white bars to the bank, private deposits of private funds and private coffers. Clear rural collective financial commissioned agency