近年来,“村账乡代管”已在各地开始逐步推行,对加强农村财务管理,规范村级财务收支行为起到了积极的促进作用,但由于“村账乡代管”取消了村级会计机构,一般由乡镇经管站承担和代理会计核算职能,负责审核财务收支。但乡镇经管站又要负责村级财务审计工作,同时扮演了“会计”和“审计”双重身份的角色,因此在实际工作中存在 In recent years, “Village Account Village Management” has been gradually implemented throughout the country, which has played a positive role in promoting rural financial management and standardizing village-level financial receipts and disbursements. However, due to the abolition of village-level township administration Accounting institutions, usually by the township economic management station to assume and act as accounting functions, responsible for the audit of financial revenues and expenditures. However, the township economic management station is also responsible for the village-level financial audit work, and plays the dual role of “accounting” and “audit.” Therefore, in actual work,