切实加强村级财务管理近段时间，笔者下乡调查了解到，相当一部分村财务管理比较混乱，有的村自实行责任制以来竟没做一个健全的帐，全是条条、据据，杂乱无章，着实令人担心。纵观所调查的２０个村，主要存在四差：一是有些村干部业务水平差，滥用职权，增大财务管理的难... Earnestly strengthen the village-level financial management Recently, the author learned that the survey to the countryside, a considerable part of the village financial management more chaotic, and some villages since the implementation of the responsibility system has actually been a sound account, all the rules, the evidence, chaotic , Really worrying. Looking at the 20 villages surveyed, there are mainly four differences: First, some village cadres have poor business practices, abuse their powers and increase the difficulty of financial management.