村务公开是改革村级体制,实行村民自治的重要内容,是关系到民主监督、民主决策、民主选举、民主管理能否落实的重大问题。以沧源县勐董镇芒法、龙乃两个试点办事处开展的村务公开工作为例,主要存在以下几个方面的问题。 1.会计核算不规范。两个办事处都只有一本流水帐,有的合作社甚至几年不记帐,有的原始记录无 The opening of village affairs is an important part of the reform of the village-level system and the implementation of villagers’ autonomy. It is a major issue that concerns the implementation of democratic supervision, democratic decision-making, democratic election and democratic management. Taking Cangyuan County Mengshen Town, Cangyuan County, Mount Law, Long are two pilot offices to carry out the work of village affairs as an example, there are mainly the following aspects. Accounting irregularities There is only one running account in each of the two offices, and some cooperatives do not even have accounts for several years. Some of the original records have no