村集体合作经济组织是依照村民委员会组织法制定的村民自治组织。村集体经济组织财务管理状况既关系到村民的切身利益,又关系到一方的社会稳定。近年来,卢龙县对农村财务问题越来越重视,陆续出台了一系列有关加强农村财务管理方面的措施。卢龙镇的农经所作为村级财务的代理部门也迈了一个新台阶,实行了村级会计电算化,使村级财务管理工作逐步走上制度化、规范化轨道。但某些村财务管理仍然存在违法违纪现象, Village cooperative economic organizations are villagers ’autonomous organizations established according to the Organic Law of Villagers’ Committees. The financial management of village collective economic organizations not only concerns the vital interests of villagers, but also affects the social stability of one side. In recent years, Lulong County has paid more and more attention to rural financial issues and successively promulgated a series of measures concerning strengthening rural financial management. Lulong Township Agricultural Economic Agencies as the village finance agency also took a new step, the implementation of the village-level accounting computerization, the village-level financial management gradually embarked on institutionalized and standardized track. However, the financial management of some villages still violates the law and discipline,