财务会计问题是农村的热点之一,关系到农村及社会稳定的大局。近几年农村群众上访,干群矛盾激化,大多起源于财务问题,这些问题与当前农村财务会计监督体系不健全,监督措施不力有直接关系。随着市场经济的发展和农村税费改革的不断深化,建立健全农村财务会计监督体系,对促进农村 Financial and accounting issues are one of the hot spots in rural areas and affect the overall situation of rural areas and social stability. In recent years, petitions from the masses in rural areas and the intensification of conflicts between cadres and masses have mostly originated from financial problems. These problems are directly related to the current inadequacies in the supervision system of financial accounting in rural areas and the weak supervision and control measures. With the development of market economy and the continuous deepening of tax reform in rural areas, the establishment of a sound rural financial accounting supervision system is of great significance to rural areas