山东省广饶县农经部门根据农村不断发展的新形势和村级财务出现的新问题，狠抓财会人员培训不放松，突出“四个结合”，有力地促进了村级财会人员素质的提高。一、培训与工作紧密结合。立足工作实际，每年制定详细的培训计划，确定培训对象、培训内容和重点解决的问题，切实防 Guangrao County, Shandong Province, according to the rural areas of the continuous development of the new situation and village-level financial problems that arise, pay close attention to training of financial accountants do not relax, highlighting the “four combinations”, effectively promoted the improvement of the quality of village-level accounting personnel. First, training and work closely. Based on the actual work, each year to develop a detailed training plan, to determine the training object, training content and key problems to be solved