近几年，农村经济犯罪现象较为突出，而诱发乡村干部犯罪的一个重要原因，是乡村财务管理混乱。它不仅影响了社会安定和干群关系，而且阻碍了农村经济发展，增加了农民负担。当前，农村财务管理主要存在以下问题：一是个别农村的主要负责人法律意识淡薄，视集体财产为私有，既? In recent years, the phenomenon of rural economic crime is more prominent, and one of the important causes of rural cadres’ crimes is rural financial management chaos. It not only affects social stability and the relationship between cadres and the masses, but also hinders the development of the rural economy and increases the peasants’ burden. At present, the following problems exist in the rural financial management: First, the principal responsible persons in some rural areas have weak legal awareness and regard collective property as private ownership,