并村联组后，村级账务处理是一项非常重要的工作，它既要保证新老村财务衔接，又要充分考虑到并村联组后的实际情况，灵活妥善地处理好一些已经存在和可能发生的问题。在这方面，既没有现成的做法可以借鉴，又没有相关制度参照执行。结合实际工作中遇到的情况，笔者对此提出一? And village team, the village-level accounts processing is a very important task, it is necessary to ensure the financial link between the new and old villages, but also take full account of the actual situation after the merger of the village, flexible and proper handling of some already Existence and possible problems. In this respect, there is neither ready practice nor reference to the implementation of the relevant system. Combined with the actual work encountered in the situation, I put forward a?