The implementation of village-level accounting entrustment agency refers to that, under the premise of farmers' voluntary participation, and after performing democratic procedures, the collective village organization legally signs an entrustment agency agreement with the township agricultural economy station or accounting service center to ensure the unchanged ownership, usage rights, approval rights, and income rights of collective assets. The main practices are as follows: the agency services implement "localization" management, and the township government establishes a village-level accounting entrustment agency service center based on the management station; the village collective economic organization, according to the resolution of the members' meeting, adopts a written agreement form to hand over the accounting work of the collective to the village-level accounting entrustment agency service center, and each village only equips full-time or part-time bookkeepers; each agency service center realizes the healthy and steady advancement of agency work by improving internal systems, scientifically setting positions, and standardizing business processes.