如何堵塞村级财务漏洞，解决村级财务管理混乱，保证集体资产的安全与完整，切实减轻农民负担，是广大农民关心的热点问题，也是农村税费改革后亟待解决的重要课题。带着这一课题，我们对吉林省集安市麻线乡改革农村财务管理体制，实施村级财务会计代理制，强化农村财务监督管 How to plug the village-level financial loopholes, solve the chaos of village-level financial management, ensure the safety and integrity of collective assets, and effectively reduce the peasants’ burden are the hot issues that the majority of peasants are concerned about and the important topics to be solved urgently after the rural tax-fee reform. With this issue, we are in Jilin Province Ji’an Township Rural reform rural financial management system, the implementation of the village financial accounting agency system, strengthen rural financial supervision