推行村账站审、零户统管是规范农村财务管理,有效预防村组干部违纪现象发生的重要举措。但是在落实这一措施过程中,笔者认为要注意严格防范如下四个问题:一是严防审核人员充当“老好人”。村账站审的关键是“审”,而少数审核人员不负责任,下边报多少算多少,没有对报账单位的账 The implementation of the trial of village committees and accountability by households is an important measure to standardize rural financial management and effectively prevent village cadres from violating disciplines. However, in the process of implementing this measure, I think we should pay attention to strictly guard against the following four issues: First, prevent auditors from acting as “good people.” The key to the trial of village accounts is “trial”, while a few auditors are irresponsible, how much is reported below, there is no account of the unit