近年来,广大农村不断加强和完善民主理财制度建设,全面实行村务公开,狠抓村级财务的规范管理工作,取得了显著的效果。但由于国家农业部、财政部颁布的《农村新会计制度》在许多地方尚未实行,现时的农村会计核算与《新会计制度》的要求严重脱节,在全面实行村务公 In recent years, the vast majority of rural areas have continuously strengthened and perfected the construction of democratic financial management system, fully implemented the openness of village affairs and paid close attention to the standardized management of village-level finance, and achieved remarkable results. However, since the “new rural accounting system” promulgated by the Ministry of Agriculture and the Ministry of Finance has not yet been implemented in many places, the current rural accounting and the requirements of the “new accounting system” are seriously out of line with each other.