目前，各地正在进行尝试和推广“村账乡管”。实践证明“村账乡管”是解决当前农村村级财务普遍存在的管理混乱、收支倒挂、滥支乱发等问题的一种有效办法。但“村账乡管”在推行的过程中还存在一些问题值得注意。一是要明确代理的内容和性质。“村账乡管”，不是上调村级权力 At present, all over the country are trying out and promoting “village account township management.” Practice has proved that “village account township control” is to solve the existing rural village finance ubiquitous management chaos, income and expenditure upside down, indiscriminate and indiscriminate hair and other issues an effective solution. However, there are still some problems in the process of implementing “village account township control”. First, we must clearly the content and nature of the agency. “Village account township control”, not to raise the village level authority