近年来,农村基层通过不断加强和完善、民主理财制度建设,全面实行村务公开,村级财务的规范管理工作取得了较明显的成效,但仍存在一些不容忽视的问题。归纳起来,主要表现在以下几个方面:一是管理上缺乏规范性、制度化。目前在村级财务管理权问题上客观上 In recent years, the grass-roots rural areas have made remarkable achievements in continuously strengthening and perfecting the democratic financial management system and fully implementing the open management of village affairs and the standardized management of village-level finance. However, there are still some problems that can not be ignored. To sum up, mainly in the following areas: First, the lack of normative management, institutionalized. At present, the issue of village-level financial management objectively