在统分结合的双层经营体制下，良 好的村级财务状况是发展壮大集体经济，减轻农民负担，最终达到促进农村经济良性发展的基础。可是我国农村普遍存在财务状况欠佳的现象，成为制约农村进一步深化改革的突出问题。为了详细了解村级财务现状，我们采用座谈、走访、问卷调查等形式 Under the integrated management of two-tier operation system, a sound financial situation at the village level is the basis for developing and expanding the collective economy and alleviating the burden on peasants, and eventually achieving the sound development of rural economy. However, the phenomenon of poor financial condition prevailed in rural areas of our country has become a prominent issue that restricts the rural areas to further deepen the reform. In order to understand the status quo of village finance in detail, we use forums, visits, questionnaires and other forms