目前,在我国一些地方对村级财务大多实行“村账乡管”制度,即在强调村级财产的所有权、使用权、审批权、受益权不变的前提下,由乡镇政府的专门职能机构统一管理所辖村的财务。应当肯定,此做法在一定时期内收到了明显成效,对规范农村会计工作秩序,强化乡镇对村级财务的监督管理, At present, in some parts of our country, the system of “village account and township control” is mostly implemented on village finance, that is, under the premise of emphasizing the ownership, use rights, examination and approval rights and the beneficiary rights of village property, the special functions of the township government Unified management of the financial under the jurisdiction of the village. It should be affirmed that this approach has received noticeable results within a certain period of time, which has the effect of regulating the order of rural accounting work and strengthening the supervision and management of village and town finance at the village level,