近年来在很多地方实行的“村财乡代理”制度,减少了村干部人数、规范了票据管理和涉农收费,对促进农村工作和维护农村社会稳定、推动社会主义新农村建设发挥了十分重要的作用。但同时也应该看到,少数地方的“村财乡代理”工作存在着一些不容忽视的问题,如原始凭证不规范、仍用 In recent years, the “village financial agency” system implemented in many places has reduced the number of village cadres, standardized the administration of bills and the charges related to agriculture, and played an important role in promoting rural work and maintaining rural social stability and promoting the building of a new socialist countryside Role. At the same time, however, it should also be noted that there are some problems that can not be ignored in the work of “village financial agent” in a few places. For instance, the original certificate is not standardized and is still used