一、问题的提出１随着农村经济和社会事业的快速发展，农村财务管理工作中的弊端和问题越来越明显，严重影响着农村改革和发展的进一步深化。一方面，农村财务管理的不规范和混乱，导致村社干部乱收滥支和抓挪贪污公款，人们说村社干部“收支凭心意，交接靠回忆，做帐很... First, the issue raised 1  With the rapid development of rural economy and social undertakings, the disadvantages and problems in rural financial management work are becoming more and more obvious, seriously affecting the further deepening of rural reform and development. On the one hand, the irregularities and chaos in rural financial management have led to the indiscriminate collection and abuse of funds by cadres in the village community and the graft and embezzlement of funds by public officials.