最近下乡进行农村财务检查，发现不少乡村财务管理混乱，财会人员业务素质差，帐务不规范，“包包帐”、“片片帐”仍然在个别村存在。特别是部分村根本无财务管理制度，村干部可代管财会人员“开展业务”，每个村干部都可以开票收钱管理现金，并可随意坐支，不受任何约束，群 Recently went to the countryside for rural financial inspection and found that many rural financial management chaos, the poor quality of accounting staff, accounting irregularities, “bags account”, “piece accounts” still exist in individual villages. In particular, some villages do not have a financial management system at all. The village cadres can take charge of the financial affairs of their members to conduct their business. Each village cadre can invoice money to manage cash and freely support them without any restrictions.