目前，会计代理制已在农村一些地方推行，这种“村财乡管”的形式，无疑是解决当前村级财务管理混乱、收支倒挂、滥支乱花等问题的一种有效办法，因此，要切实把好“五关”。一是稳定关。实施会计代理制最根本的目的就是稳定，以稳定促发展，把好稳定关至关重要。在组织实施前? At present, the accounting agency system has been implemented in some places in rural areas. This form of “village financial management” is undoubtedly an effective way to solve the current problems of chaos in village financial management, overhaul of revenues and expenditures, excessive spending and so on. Therefore, We must effectively improve the “five-point clearance.” One is stable off. The most fundamental purpose of carrying out the accounting agency system is to stabilize, promote stability and promote development, and it is of vital importance to ensure stability. Before the implementation of the organization?