村级财务管理是农民群众关心关注的热点问题,也是直接影响到农村干部形象,村级班子团结党群干部关系融洽,农村社会稳定,经济健康发展,农村社会和谐,农村工作顺利开展的一个重要因素。长期以来,由于种种原因,村级财务管理中存在着财务工作连续性差,会计账务处理不规范,有账无物,有物无账,账实不符,专项资金管理使用不当,票据入账手续不完备,白条支出现象,账务公开和民主管理流于形式,村干部假公济私现象时有发生, Village-level financial management is a hot issue of concern to farmers and also an important issue that directly affects the image of rural cadres, the unity of party-group and village-level cadres at the village level, the stable social situation in rural areas, the sound economic development, the harmonious rural society and the smooth development of rural work factor. For a long time, due to various reasons, the financial management at the village level has poor continuity of financial work, non-standard accounting and accounting treatment, no account, no account and no account, improper use of special fund management, incomplete accounting of bills , The phenomenon of white spending, the openness of accounts and the flow of democratic management, and the frequent occurrence of false public-private phenomena by village cadres,