村里财务有本账,记录费用收支的情况;村民心中有本账本,记录对干部的印象;如果两账对不上,村里的工作没法干。在基层行政村,虽然村里的账目金额有限、收支简单,但是对于村民来说,每一分一厘收支都关系到他们的切身利益,是一本大账。淳安县认真总结棠高村连续四十年开展民主评议村级财务工作的经验,从2009年起,紧紧抓住村级财 The village finance has this account, record the situation of expenses and expenditures; the villagers have the book in mind, record the impression of cadres; if the two accounts do not, the village can not work. At the grassroots administrative village, although the amount of accounts in the village is limited and the revenue and expenditure are simple, it is a big issue for villagers that every single cent of their income and expenditure is related to their vital interests. Chun’an County seriously summarizes the experience of conducting democratic appraisal of village-level financial work for 30 years in succession. Since 2009,