村级财务乡镇管的制度不应该在我国普遍实施。作为一种监督机制,这种制度在监督信息、动力和公正性等方面要劣于村民自治监督制度,同时这种制度也容易导致村财乡占的现象,损害村民利益和村民自治制度。但作为一种权宜之计,村财乡管的制度可以暂时实施,但应该尽力消除其负面影响,同时不能因此而忽视村民对财务监督的制度建设,这种路径才是对村级财务进行监督的最佳制度。 The system of village finance township management should not be implemented universally in our country. As a monitoring mechanism, this kind of system is inferior to the system of self-government supervision in monitoring information, motivation and impartiality. At the same time, such a system can easily lead to the phenomenon of village finance and property, damaging the interests of villagers and the system of villager autonomy. However, as an expedient measure, the system of village finance and administration can be implemented temporarily, but it should try its best to eliminate its negative influence and can not neglect the villager's system construction of financial supervision, so it is the supervision of village finance The best system.