村级组织在带领群众致富奔小康工作中起着积极的引导和促进作用，但由于近几年来村级集体经济发展的不平衡，有些村级财务出现了收支倒挂现象。其主要表现形式有：一是非生产性开支过大，招待费用无标准，不该报的报了，不该支的支了，滥发奖金福利，杂项开支过大；二是历史遗 Village-level organizations play an active guiding and facilitating role in leading the masses to become well-to-do and well-to-do workers. However, due to the imbalance in the development of village-level collective economy in recent years, some village-level finances have seen the phenomenon of income and expenditure going upside down. Its main manifestations are: First, the non-productive spending is too large, no standard entertainment expenses, should not be reported, should not support the branch, abuse bonus welfare, miscellaneous expenses too large; Second, history