目前,绝大部分乡镇对所属村委会实施了“村财乡代管”制度,实践证明,这一做法对规范村级财务行为产生了积极的作用。但笔者在调研中感觉到,此项制度与现行法律和规定存在冲突,现阐述如下,希望有关部门及时加以弥补。一、与《组织法》之间的矛盾。首先,从村委会法律地位上看,村委会是“基层群众自治组织”,实行自我管理,“村财乡代管”与此原则相悖。其次,《中华人民共和国村民委员会组织法》规定第五条规定的村委会应当履行的职责中已经明确,村委会负责“管理本村财务”,“村财乡代管”的做法与此规定相矛盾。第三,部分地区采取将“村财乡代管”这一事项提交村民大会或村民代表大会讨论,促使其通过后再实施的办法,也属不妥,《组织法》第十一条规定的村民会议的职责、第十二条规定的需提请村民会议讨论的事项中都没有 At present, the vast majority of townships have implemented the system of “village finance and household management” for their respective village committees. Practice has proved that this practice has played a positive role in standardizing village-level financial behavior. However, the author felt in the survey that this system conflicts with the existing laws and regulations. I hereby elaborate as follows and I hope relevant departments can make up in time. First, and the “Organization Law” between the contradictions. First, judging from the legal status of the village committees, the village committees are “self-governing grassroots organizations” and carry out self-management. “Village financial management” is contrary to this principle. Second, the Organic Law of the People’s Republic of China on Villagers’ Committees stipulates that the responsibilities of the village committees stipulated in Article 5 of the Regulations are clear and the village committees are responsible for “managing the financial affairs of the village” and “administering the village financial affairs” Contradictory. Thirdly, it is also inappropriate for some regions to submit the matter of “Village Finance and Hometown Management” to the villagers’ assembly or the villager congress to discuss and urge them to implement the measures. Article 11 of the Constitution The responsibilities of the villagers ’meeting and the matters to be submitted to the villagers’ meeting as stipulated in Article 12 do not exist