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目前,很多地方相继对村级财务实行了“村账乡管”制度,即在村级财产的所有权、使用权、审批权、受益权不变的前提下,由乡镇政府的专业职能机构统一管理村级财务。这种做法与原管理方法相比,规范了村级财务管理,强化了乡镇对村级财务的监督,有效地遏制了农村的“三乱”现象,保护
At present, many localities have successively implemented the “village account system and township management” system for village-level finance. That is, under the premise of ownership, use, approval and benefit-free ownership of village-level property, the professional functions of the township government are uniformly administered Village-level finance. Compared with the original management methods, this approach standardizes village-level financial management and strengthens township supervision of village-level finance, effectively curbing the “three chaos” phenomenon in rural areas and protecting