农村财务管理的好坏,关系到农村稳定与发展。随着村民参政、议政意识的增强,法律知识的提高,越来越多的村民要求了解村务状况,要求增加财务收支的透明度。但是,随着农村会计实行委派制之后,实际操作中,出现了一系列新的问题,造成委派会计工作开展不利,甚至出现一些被动局面。因 The quality of rural financial management is related to rural stability and development. With the participation of the villagers, the awareness of political discussion and the improvement of legal knowledge, more and more villagers are required to understand the situation of village affairs and to increase the transparency of financial revenues and expenditures. However, with the implementation of the appointing system in rural areas, a series of new problems have emerged in the actual operation, causing unfavorable appointing accounting work and even some passive situations. because