社会中介参与村级会计委托代理服务的演化博弈分析

摘要

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。%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 . 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 .