实行村务公开以来,一些地方虽然年年清账理财、财务公开,但村级财务中的会计人员上岗任职、职业道德、业务规范、知识更新等方面仍存在许多亟待解决的问题。为此,从１９９９年１０月,浙江省诸暨市在部分乡(镇)实行村级会计代理制管理的试点,即以乡(镇)为单位建立村级会计工作服 Since the opening of village affairs, although some places have done financial management and public finances every year, there are still many problems that need to be solved urgently, such as the posts and posts of accountants in village-level finance, professional ethics, business practices and knowledge renewal. To this end, from October 1999, Zhuji City, Zhejiang Province, in some townships (towns) the implementation of village-level accounting agency management pilot, that is, the township (town) as the unit to establish village-level accounting uniforms