乡村财务管理改革 ,河南省三门峡市作了大胆的探索。他们注重选择突破口 ,通过试点 ,以点带面 ,逐步推进 ,对乡、村财务实行集中管理与核算 ,逐步建立了公开透明、公平合理、程序严密、制约有效的乡村财务管理运行机制。这一探索对于广大农村乡村财务管理有着普遍的意义 Rural financial management reform, Sanmenxia City in Henan Province made a bold exploration. They focus on choosing a breakthrough point. Through pilot projects, they gradually push forward with a point-by-point approach and carry out centralized management and accounting of township and village finance. They have gradually established an operation mechanism of rural financial management that is open, fair, fair, well-regulated and effective. This exploration has a universal significance for the financial management of the vast rural villages