近两年来，河南省内乡县赵店乡探索改革财务管理体制，实行会计委派制，有效地解决了财务管理混乱、干群关系紧张的问题，保证了会计工作的真实性和各项财务管理制度的落实，消除了“垃圾账”、“鼠窝账”、“拖拉账”，促进了农村财务管理的规范化。一、实行会计委派制，建立 In the past two years, Zhao County, Neixiang County, Henan Province, to explore the reform of financial management system, the implementation of accounting appointments, effective solution to the financial management chaos, tensions between cadres and the masses to ensure the authenticity of the accounting work and the financial management The implementation of the system, eliminating the “rubbish account”, “rat nest account”, “procrastination account” to promote the standardization of rural financial management. First, the implementation of accounting appointments, the establishment