编者的话农村财务与农民群众切身利益相关，一直是农民群众比较关心的问题。有的地方，多少年没有清理过一次农村财务，村干部对集体财务想怎样就怎样，这种混乱的财务管理直接影响了农村的稳定。近几年来，各地陆续开展了对农村财务的清理，对少数村干部和财务人员挥霍集体资? Editor’s Note Rural finance is directly related to peasants’ immediate interests and has always been a concern for peasant masses. In some places, how many years did not clear up the financial affairs of rural areas and how the village cadres think about collective finance? Such chaotic financial management has a direct impact on rural stability. In recent years, various localities have successively carried out the clean-up of rural finance and squandered collective funds for a few village cadres and financial personnel.