近年来,在对村集体经济组织的财务进行检查和审计中,发现有相当一部分村会计资料残缺不全,“断头账”问题非常突出。究其原因是由于会计工作交接不及时、不规范造成的。在会计人员管理上,尽管各级都强调会计人员要相对稳定,但由于职务调整、退休、辞职、落选、解聘等原因,每年 In recent years, during the inspection and auditing of the financial affairs of the village collective economic organizations, a considerable part of the village accounting information has been found incomplete and incomplete. The problem of “broken accounts” is very prominent. The reason is due to the transfer of accounting work is not timely, non-standard caused. In the accounting staff management, although all levels emphasize the accounting staff to be relatively stable, but due to job adjustment, retirement, resignation, unsuccessful, dismissal and other reasons, each year