近一个时期,笔者在参与几起农村财务上访案件的调查时发现,一部分行政村贷款频繁杂乱,使用管理缺乏规范。一笔贷款少则千元、几百元,多则上万元,贷款期限短则几个月,长则一年。贷款到期后,重新贷款归还原来的一笔或几笔贷款,加上会计不能及时处理账务,往往造成贷款单据丢失,财务账中只有还贷支出单据,而没 In recent period, I participated in several cases of rural financial petitions found that a number of administrative villages frequently chaotic loans, the use of management is not standardized. A loan of at least a thousand dollars, a few hundred dollars, as many as ten thousand yuan, the loan period is short for a few months, as long as a year. After the loan expires, the repayment of the loan to repay the original one or a few loans, coupled with the accounting can not handle the accounts in a timely manner, often resulting in the loss of loan documents, financial accounts, only loan repayments of loans, and not