近年来，由于村委会换届选举以及其他方面的原因，新当选的会计人员随之增多，这些人仅就文化水平而言尚可，但距当一名合格的村会计却有一定的距离。有的人只知道当会计拿笔杆子、拨算盘子，对会计知识一无所知，他们不知道当会计的都该干些什么。因此，县乡农经部门对这些新 In recent years, due to the general election of village committees and other reasons, the number of newly elected accountants has increased. These people are only acceptable in terms of their cultural level, but they are far away from being a qualified village accountant. Some people only know when the accounting take the pen, dial the plate, know nothing about accounting knowledge, they do not know what should be done when accounting. Therefore, the county and township agricultural sector to these new