村级财务公开工作作为党和政府联系群众的窗口，开展十余年来，增加了村级理政、理财的透明度，密切了党群、干群关系，有力地保障了农村社会的稳定。但是，随着时间的推移，村级财务公开工作在原有的开展模式和管理工作中逐渐暴露出了一些不容忽视的问题。主要表现在以下几个 As a window for the party and the government to contact the masses, the disclosure of village-level finance has carried out more than ten years and increased the transparency of village administration and financial management. The close ties between the party and the masses and the cadres and the masses have effectively protected the stability of rural society. However, with the passage of time, the work of village-level financial disclosure gradually exposed some issues that should not be neglected in its original mode of development and management. Mainly in the following few