农村税费改革后,国家及各级地方政府针对农村取消“三提五统”后出现的资金缺口,普遍采用财政转移支付方式进行补助,以保障村级组织的正常运转。按照《村集体经济组织会计制度》规定,村集体经济组织收到的财政转移支付资金应当全部纳入“补助收入”账户核算。当时的改革方案中明确规定,村级财政转移支付资金只能用于村干部 After the reform of rural taxes and administrative charges, the state and local governments at all levels, in light of the funding shortfalls that emerged after the abolition of the “three grants and five systems” in rural areas, commonly used financial transfer payments to ensure the normal operation of village-level organizations. According to the “Accounting System for Village Collective Economic Organizations,” the funds transferred by the village collective economic organizations for receipt of financial transfers shall all be included in the “subsidized income” account. At the time of the reform program clearly stipulates that the transfer of funds at the village level can only be used for village cadres