一、“村财乡管”与《宪法》和《村委会组织法》中村民自治民主管理的立法精神不符 ,政府直接管理村级财务是越俎代庖 ,不仅有碍村民行使自主权 ,也与政府转变职能的趋势不相适应。二、实行“村财乡管” ,每月定期到乡报账、审账 ,增加了村干部的餐费、误工补助、差旅费、业务 First, the “village finance and management” and the “constitutional” and “Village Organization Law,” the democratic management of villagers self-government does not match the spirit of the law, the government directly manages the village finance is more, not only hinder the exercise of the villagers autonomy, but also with the government The trend of changing functions does not fit. Second, the implementation of the “village finance and management”, a monthly regular report to the township, audit, an increase of village cadres’ meals, lost benefits, travel expenses, business