笔者在进行村级财务调查时发现，有的村对诸如公粮减免款、救灾款以及部门下拨的专用基金等采取收入不入帐或者列入其他科目中核算，造成款项被贪污挪用，严重损害了农民的利益。这些下拨款之所以漏洞很大，其主要原因是：部门的拨款有的通过信用社结算，只有一个收帐通知；对? During the village financial investigation, the author found that some villages did not account for income such as grain relief, disaster relief funds and earmarked funds allocated by the department, or included them in other subjects for accounting, resulting in the embezzlement of funds and serious damage to them The interests of farmers. The reason for these loopholes in the loopholes is large, mainly due to: departmental appropriation through credit unions and some settlement, only a collection notice;